Tan Song Cheng v Public Prosecutor (tax evasion)
Educational summary of named public judgments. Not legal advice. Tan Song Cheng v Public Prosecutor [2021] SGHC 138 is the leading sentencing decision for income tax evasion in Singapore. It set out a harm-and-culpability framework for offences of wilful intent to evade tax under section 96(1) of the Income Tax Act, on top of the […]









