As reported in Mothership, A 48-year-old Taoist priest, Lim Yen Ei, has been sentenced to 11 weeks’ jail and ordered to pay S$125,962.20 in penalties after being convicted of evading S$41,987 in income tax for the 2020 year of assessment.
Underreported Income by Nearly 20 Times
According to the Inland Revenue Authority of Singapore (IRAS), Lim — the owner of San Jie Hun Xuan Dao Tan, a sole proprietorship he operated between 2013 and 2020 — significantly understated his trade income.
He declared only S$16,588, while his actual earnings totaled S$324,482, nearly twenty times the declared amount.
Lim provided religious services, including funeral rites, prayers, and ceremonies at religious events. Payments were made to him via cash, cheque, bank transfer, and PayNow.
How the Evasion Happened
In 2019, Lim hired accountant Florence Piong to help file his tax returns. On June 25, 2020, Piong submitted Lim’s income declaration based on figures Lim provided — the falsified S$16,588 figure.
This led IRAS to mistakenly assess that Lim owed no tax for that year, resulting in a S$41,987 shortfall in tax collected.
Investigations later revealed the discrepancy, and IRAS issued additional assessments in August 2021 and March 2023 to recover the undercharged amount.
Lim has since made full restitution, was not arrested, and did not spend time in remand.
Sentencing and Penalties
The court took five other charges into consideration during sentencing.
IRAS stated that offenders convicted of tax evasion can face penalties up to four times the amount evaded, in addition to possible jail terms.
Encouragement to Voluntarily Disclose
IRAS reminded the public that voluntary disclosure of past tax mistakes will be treated as a mitigating factor.
Those who provide information leading to tax recovery may be rewarded up to 15% of the tax recovered, capped at S$100,000, with informant identities kept strictly confidential.
Summary
- Name: Lim Yen Ei
- Age: 48
- Occupation: Taoist priest, owner of San Jie Hun Xuan Dao Tan
- Charge: Tax evasion (S$41,987)
- Sentence: 11 weeks’ jail, S$125,962.20 penalty
- Understatement: Declared S$16,588 instead of actual S$324,482
- Restitution: Fully repaid
Source: Adapted from Mothership.sg (Nov 3, 2025) by Belmont Lay
