On 1 April 2025, a 27-year-old woman, Nuradilah Binte Rohop (“Nuradilah”), was convicted for the following offences:
- One count of engaging in a conspiracy with one Yeo Alan (“Alan”) to launder fraudulent Value-Added-Tax (“VAT”) refunds from the United Kingdom (“UK”) under Section 47(1)(c) of the Corruption, Drug Trafficking and other Serious Crimes (Confiscation of Benefits) Act 1992 (“CDSA”), read with Section 109 of the Penal Code 1871;
- One count of failing to declare that she was carrying into Singapore currency of value exceeding the prescribed amount under Section 48C(2) of the CDSA
Nuradilah was also convicted for one count of consumption of a specified drug under Section 8(b)(ii) of the Misuse of Drugs Act 1973, two counts of unauthorised access to computer material under Section 3(1) of the Computer Misuse Act 1993 (“CMA”) and one count of unauthorised disclosure of access code under Section 8(2)(a) of the CMA. She was sentenced to 3 years and 8 months imprisonment for these offences.
Sometime in December 2020, Nuradilah was recruited by the co-accused Alan, a Singaporean, to travel to London to collect fake jewellery and claim VAT refunds for the jewellery amounting to EUR 23,955. On her return to Singapore with the refunded amount, she failed to declare that she was carrying into Singapore, physical currency of value exceeding the prescribed amount under Section 48C(2) of the CDSA. She then delivered the VAT refunds of EUR 23,955 to Alan.
Under Section 47(1)(c) of the CDSA, a person shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years, or both.
Under Section 48C(2) of the CDSA, a person shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 3 years or to both.
Laundering of proceeds from criminal activities and claiming tax refunds from overseas authorities through fraudulent means are serious offences. The authorities will not hesitate to take action against individuals who commit such offences. To avoid being implicated in such criminal activities, members of the public should reject dubious job offers to travel for the purpose of claiming sales tax refunds from overseas authorities.
The Police would also like to remind the public of the statutory requirement to declare the physical movement of any physical currency or bearer negotiable instrument exceeding S$20,000 (or its equivalent in foreign currency) into or out of Singapore.
SINGAPORE POLICE FORCE
02 April 2025 @ 10:45 PM