Roland Tay Hai Choon, known as an undertaker who arranges free funerals for murder victims or the poor, was fined and penalised for tax evasion on Sept 5.

The 77-year-old had under-declared his income from his businesses for three years, resulting in a total of $250,312.49 in income tax being undercharged.

He had also failed to register his businesses for goods and services tax (GST) when required, resulting in $286,963 of unaccounted tax.

On Sept 5, Tay, who had been charged in 2022 and out on $80,000 bail since, pleaded guilty to three counts of tax evasion and one charge of failing to register for GST.

District Judge John Ng then meted out a $3,000 fine for each of the four charges, to be paid on the same day or he would have to serve a three-month jail term for default.

The undertaker must also pay to the taxman a total penalty of $529,321.28. This is the mandatory penalty for his four offences.

Acknowledging that the penalty in this case was large, the judge allowed Tay to pay the amount over a period of 1½ years. This entails monthly instalments of $30,000 for 18 months, and a final instalment of more than $19,000 by March 2026.

At the time of his offences, Tay derived his income from several businesses, the prosecution had said.

He was a partner of Direct Singapore Funeral Services & Embalming, and was also the sole business owner of Hindu Casket, Tong Aik Undertaker, All Saints Care Services, 24 Hours Direct Casket and Defu Veterinary Clinic.

The latest business records show that Tay remains the owner of Hindu Casket and Tong Aik Undertaker.

The court heard Tay had asked his employee and bookkeeper Pang Toon Jim, 80, to fill in his personal income tax return forms for him in 2011 and 2012.

Investigations by the Inland Revenue Authority of Singapore (Iras) later found that Pang had declared Tay's income as $260,027 over the two years. This was $862,811 less than his actual income of $1,122,838.

In 2013, Tay had filed his taxes online but under-declared his income by $506,879. His actual income was $588,645.

During mitigation, the undertaker's lawyers from Jacob Mansur & Pillai said Tay was a "very low-educated man" with no knowledge of financial matters. They added that Tay had relied on Pang to file his tax returns, without doing any due diligence.

The defence added that since the incident, Tay has incorporated many of his businesses, which his family members will help run.

Tay had also failed to register for GST when the total value of his taxable supplies for three of his companies exceeded $1 million for four consecutive quarters between 2010 and 2013.

This resulted in $286,963 of unaccounted tax. The court heard he has since made full restitution.

Tay has made headlines for arranging pro bono funerals for murder victims and the poor in Singapore.

He provided funeral services for victims such as Huang Na, an eight-year-old girl from China who went missing in October 2004 and was found dead three weeks later in a cardboard box. Her mother's co-worker, Took Leng How, was found guilty of murder and hanged in November 2006.

Tay also helped with the funeral services of Madam Choong Pei Shan, 39, and her four-year-old daughter, Zi Ning, who were murdered in 2017 by Madam Chong's husband.

But Tay had occasionally got on the wrong side of the law.

In 2009, he was sentenced to six months' jail for criminal intimidation and for his role in beating up a former business partner. He had swung a crowbar at the victim and threatened to kill him in an altercation in Lavender Street in 2007.

This article was first published in The Straits Times. Permission required for reproduction.