谨防制作假文所声称的后果

Since the launch of the scheme, companies have benefited from $2.9 billion in tax savings and cash pay-outs over the 2011 to 2014 Years of Assessments (YA). The number of companies benefiting from the scheme has been increasing steadily from 37 percent in YA 2012 to 40 percent and 44 percent in YA 2013 and 2014 respectively. But alongside, the number of false claim cases has also increased. Unscrupulous business owners attempt to abuse the provisions of the PIC program to claim cash payouts or tax exemptions. The Inland Revenue Authority of Singapore (IRAS) has reportedly taken action against 245 fraudulent claims under the PIC scheme. The total amount of monies clawed back stands at about S$10 million as of May 31, including penalties and fines. In thelatest false claim case涉及电子邮件营销公司，董事总经理罚款最高可达10,000新元，并命令支付18,000澳元的罚款。

IRAS对公司制造的不法税收索赔非常严重。当局已成为可疑索赔警惕，并自去年11月以来强制执行严格的规定，以确认索赔的合法性。根据该计划，唯一的企业，伙伴关系，公司和注册信托的企业都符合现金支出。一些行业观察者认为，新业务形成的突然飙升 - 特别是在去年初的唯一所有权和伙伴关系 - 是由滥用该计划的意图驱动的。它可能是部分成立的，因为在新规定通过后，上季度此类实体的业务形成数量恢复正常。

遏制错误索赔的标准

Besides the fact that the company or business making the claim must be actively engaged in business, there are two key criteria in the regulations to curb wrongful claims they are:

1。 三个员工条件

A business meets the three-local-employee condition if it makes CPF contributions for at least three local employees (Singapore Citizens or PRs) in the relevant month(s). Regardless of them being employed on a fulltime or part-time basis, they must be of employable nature and worth to the company. It must be noted that sole-proprietor, partners or the shareholders working as director of a business will not be taken into account as employees.

许多欺诈性的企业主人制作虚假索赔，为亲属或朋友支付CPF捐款，并制定就业证据来申请现金支付。但IRAS有意思是验证此类就业的真实性，如果审查揭示了弊端，则将被拒绝支付，并将业务负责罚款和罚款。

2.使用内部条件

提出索赔的企业必须证明该设备已由公司或贸易使用。这是为了确保此类IT和自动化设备真正为企业的目的购买，并且他们被用来提高生产力。有涉及这些索赔的弊端，索赔人仅通过与不法供应商勾结制作虚构的发票。

不要试图滥用PIC计划

被定罪的违法者将不得不支付最多四倍的禁用欺诈性获得的罚款，罚款高达50,000美元和/或面临长达五年的禁令。这包括任何人故意帮助他人获得现金支付或Pic奖金的人，其中他没有有权获得。

防滥用措施

The following anti-abuse measures are in place to prevent fraudulent claims that are either fictitious or inflated:

1。拒绝PIC在以下基础上根据滥用安排申请

辱骂安排的描述	禁止的图片福利数量
It consists of or uses artificial, contrived or fraudulent means.	从使用人工，学生或欺诈手段时产生的那部分照片益处。
为商品/服务支付的金额超出了其开放的市场价值，无恐惧商业原因。	PIC benefits computed based on the difference between the amount paid by the business and the open market value.
没有真正的商业理由进入安排。	完整的图片的好处。

2。任何被犯罪的任何违规的供应商和顾问都被犯有意促进虐待书籍索赔，需要支付高达10,000美元和/或面临长达三年的罚款。

The authorities will subject suspicious claims to comprehensive and extensive investigations. Common signs of fraudulent claims include:

• 壳牌公司或独资人员由不采取任何形式的现役业务和通过勾结相关方制作发票的人。他们还将CPF与朋友或亲属作为就业证明的贡献，而他们主要是幻影工人。未能证明BONA FIDE商业和宗旨，索赔的福利将被拒绝。可以命令进一步的刑事调查。
• No bona fide commercial reasons: Two or more colluding parties set up companies and businesses, to sell and buy among themselves PIC qualifying products or services, merely for the purpose of cash pay-out without any bona fide commercial reasons. If investigations prove guilty, the claims will be disallowed and a criminal investigation may be ordered.
• 不成比例的收入和支出：制作虚假主张的公司显示出对不成比例低收入的高度膨胀费用。同样，在调查揭示错误索赔和刑事调查时，将不允许申请索赔。

Always engage a professional consultant

Engaging a professional consultant like霍克福德新加坡将为您提供对索赔的全面审查，并建议您将获得的内容以及不允许的内容。处理多个索赔人的顾问具有丰富的知识，并具有管理各种情景和索赔类型的经验。因此，顾问将能够帮助您避免所有陷阱并跟随requirements set by IRAS, so as to avoid any undesirable investigations, which may harm the reputation of your business. Besides, the process of submitting the claims can be speeded and when the papers and documentations are proper, the tax authorities will not hold up the payment of the claims. It is a prudent move to engage a professional, albeit the costs incurred, the benefits score well.