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An honorable member of the Coffee Shop Has Just Posted the Following:

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What is tax evasion?

Tax evasion is when someone has deliberately provided IRAS with inaccurate or incomplete information about their activities to reduce their tax liability or obtain undue tax credits and refunds.

Examples of evasion in Income Tax:

failing to declare all assessable income
claiming deductions for expenses that were not incurred or are not legally deductible
claiming personal relief on fictitious dependents...