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µÚÒ»Àý99/1Âò·¿±»²é·£ ·¢²»ÁË·¿°æ£¬²»ÖªÎªºÎ±»½ûMother and son charged with lying to IRAS over 99-to-1 property purchase in first such prosecution

https://www.todayonline.com/news/mother-and-son-charged-lying-iras-over-99-1-property-purchase-first-such-prosecution-2481846
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½ÓÉÏSINGAPORE ¡ª A mother and her son were charged on Friday (Sept 20) with lying to the tax authority over a "99-to-1" property purchase arrangement that some use to avoid additional buyer's stamp duty (ABSD).

It is the first such prosecution, which comes amid an audit by the Inland Revenue Authority of Singapore (IRAS) into two-step 99-to-1 property transactions.
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100-1¾ÍÄêÇáÈËÏÈ1¸öÈËÂòÏ¡£

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When asked why he did not jointly purchase the property with his mother at the outset, Tan allegedly said that he had made a hasty decision to buy the property, with the understanding that his family would support him financially.

Read also
Couple admits evading S$69,000 in stamp duty by backdating option to purchase to avoid new tax rules
He is also accused of lying that his family was unable to do so and that he had to add his mother as a joint owner to take a loan.
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Tan Kai Wen Keith, 26, had bought a condominium unit in his name before selling a 1 per cent share to his mother, 56-year-old Ng Chiew Yen.

This two-step transaction enables one party who already owns another property to avoid paying additional taxes while still being eligible to jointly apply for a home loan.

By structuring the transaction this way, ABSD is payable only on the 1 per cent share of the property, rather than the full value of the property if the purchase was done jointly at the outset.
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