Tham Siok Peng

Tham Siok Peng is a Consultant in the Tax & Private Client Services practice at Drew & Napier, specializing in Tax Law. She advises clients under audit or investigation by the Inland Revenue Authority of Singapore (IRAS), guiding them through the audit and investigation process, and representing them before the Courts if matters escalate.

Prior to joining Drew & Napier in 2020, Siok Peng was a Senior Legal Specialist in the Law Division of IRAS, with 25 years of experience at the authority, including six years as an Investigations Manager in the Investigations and Forensics Division. She has handled tax cases under the Income Tax Act and the Goods and Services Tax Act, as well as cases related to Productivity and Innovation Credit fraud. Notable matters include the landmark income tax evasion case of Chng Gim Huat v Public Prosecutor; the largest GST evasion case, Public Prosecutor v Mahesh Sukhram Daswani, involving false GST claims of S$5.6 million; the most extensive PIC fraud case, Public Prosecutor v Ng Cheow Chai, involving 83 business entities and S$2.7 million in cash payouts; and the first Goods and Services Tax Board of Review case, Anandha Bhavan v Comptroller of Goods & Services Tax.

She holds an LL.B (Hons) from the National University of Singapore (1991) and was admitted to the Singapore Bar in 1993.