Gay Kah Leong, the operations manager of Kings Spa SG Pte Ltd (“Kings Spa”) has been convicted in Court on 27 January 2023 for cheating offences involving the JSS and the TRF.
The two financial support schemes were launched by the Government during the COVID-19 pandemic. The JSS, administered by the Inland Revenue Authority of Singapore (“IRAS”), offered wage support to employers so they could retain their local employees. To ensure that JSS payouts were fairly and correctly disbursed, IRAS conducted reviews of higher risk cases using data analytics and information provided by the public. It adjusted or denied JSS payouts to employers who were unable to substantiate their eligibility. Egregious cases, such as those suspected of submitting false documents to IRAS, were referred to the Police. The TRF, administered by the Ministry of Social and Family Development (“MSF”), offered financial support to Singaporeans who suffered job loss or income loss.
Between 20 July and 20 August 2020, Gay Kah Leong had submitted false declarations and employment documents to IRAS, in an attempt to cheat IRAS into disbursing JSS pay-outs totalling $50,326 in respect of 36 individuals. These persons were either falsely declared as having worked for Kings Spa or having received a certain amount of salary. These false declarations and false employment documents had been submitted to IRAS as part of a JSS self-review which Kings Spa had been selected to perform. No disbursement was made as inconsistencies had been detected in the information provided.
In addition, on 7 April 2020, Gay Kah Leong had cheated MSF into approving a TRF application for himself. On his TRF application form, he falsely declared that he had lost at least 30% of his personal income as a result of the COVID-19 pandemic, and thereby deceived MSF into disbursing the one-time cash grant of $500 to him. He has since made full restitution to MSF.
For his involvement in these offences, Gay Kah Leong has been sentenced to 13 months’ imprisonment following his conviction on one count of cheating under Section 420 of the Penal Code, and two counts of attempted cheating under Section 420 read with Section 512(2) of the Penal Code[1]. Three other charges were taken into consideration for the purpose of sentencing. He will surrender himself at the State Courts on 10 March 2023 to begin serving his sentence.
For their roles in the same case, seven other individuals were convicted by the Court earlier for falsifying or submitting the false employment documents to IRAS, furnishing false information, and/or submitting fraudulent TRF applications. They were sentenced to imprisonment terms ranging from one to three months:
- Tan Zhong Lin, Deidrea – Seven weeks’ imprisonment on 14 July 2022;
- Liang Wei Jie – Three months’ imprisonment on 27 October 2022;
- Koh Yong Hai, Ady – One month’s imprisonment on 9 November 2022;
- Danny Ho Wai Hong – Two months’ and one week’s imprisonment on 2 December 2022;
- Loo Yi Ming – One month’s imprisonment on 2 December 2022;
- Yeo Joey – Two months’ and one week’s imprisonment on 2 December 2022; and
- Choo Yong Soon – One month’s imprisonment on 26 January 2023.
Court proceedings against three remaining accused persons are ongoing.
The Police treat the abuse of Government grants seriously and will not hesitate to take action against offenders for any attempts to cheat the Government. Offenders will be dealt with severely in accordance with the law.
[1] which charge is amalgamated pursuant to Section 124(4) of the Criminal Procedure Code and is punishable under Section 124(8)(a)(ii) of the Criminal Procedure Code.
SINGAPORE POLICE FORCE
23 February 2023 @ 12:40 PM