Crystal Jade Fine Dining chief executive Ivan Swa appeared in court on 27 October 2026, representing the company over its tax-filing charge.
CNA reported that the Crystal Jade subsidiary was first charged in May with failing to submit a complete income return for the Year of Assessment 2025 by 30 November 2025. The charge is under the Income Tax Act.
Company Seeks Time to Complete Filings
Its newly appointed lawyer sought an adjournment so the company could complete its outstanding filings and pay a S$2,000 composition fine.
The prosecution did not object. The judge adjourned the case to 24 November, by which time payment is due.
Payment and Filing Are Both Required
A composition amount is a payment offered to settle an offence without prosecution.
IRAS explains that companies offered composition for late or missing corporate tax returns must both pay the amount and submit the overdue returns and documents by the specified deadline.
Paying alone does not resolve the filing obligation. IRAS says legal action may still follow if the outstanding return is not submitted.
Its guidance also states that a company representative seeking more time to file or pay must attend the scheduled court hearing to request a postponement.
