Six-year tax evasion scheme lands two car dealership directors in jail, with S$812,000 fines each
SINGAPORE: Two directors of William’s Auto Pte Ltd, a Singapore automotive company dealing in new and used cars, have been convicted of income tax and GST evasion and money laundering following a scheme that ran from 2013 to 2019, with the pair channelling undeclared cash sales through a separate non-corporate bank account to avoid paying taxes.
Ang Ngoh Tee, 71, known as William, and Ang Chai Heng, 63, known as Winston, were each sentenced to around five to six months’ imprisonment and ordered to pay a penalty of S$812,795 each. Conviction was handed down on September 17, 2026.
How the scheme worked
Despite being GST-registered, the company issued cash sales invoices for various services without charging GST. Cash payments received from these sales were deposited into a designated non-corporate bank account, kept separate from the company’s official accounts, to conceal the income from tax authorities.
The funds were then distributed between the two directors broadly in proportion to their shareholdings. Over the years, William received at least S$2 million and Winston at least S$1 million from this account.
The company deliberately understated its net profits in income tax returns for Years of Assessment 2015 and 2016, resulting in S$219,978 of tax being undercharged. Between 2013 and 2017, the company’s output GST was also understated in its returns, resulting in a further S$50,953 in GST being undercharged.
Both directors also faced money laundering charges arising from their use of the undeclared cash to partially fund car purchases.
In February 2018, Winston received a S$20,000 cash cheque from the designated account, deposited it into his personal account in June 2018, and subsequently issued three cheques totalling S$143,845 from that account as partial payment for a car.
In May 2018, William received a similar S$20,000 cash cheque, deposited it the same day, and issued an S$84,322 cheque a few days later as partial payment for his own car purchase. Both admitted the car payments were partially funded by their shares of the company’s undeclared cash sales, constituting possession of assets derived from criminal conduct.
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IRAS warning
The Inland Revenue Authority of Singapore reiterated its serious stance on tax non-compliance, noting that offenders may face penalties of up to four times the tax evaded, in addition to imprisonment. IRAS also reminded businesses and individuals that voluntary disclosure of past tax mistakes will be treated as a mitigating factor.
Members of the public who wish to report tax malpractice can do so via the IRAS website. Informants whose information leads to a recovery of tax may receive a cash reward of 15% of the amount recovered, capped at S$100,000, with identities kept strictly confidential.