Aiya, it for claiming from company or
offsetting the trade income of an individual so as to lessen their
tax liability
If i am not wrong, this is a form of tax evasion and cheating of
the company.
Dun get caught or else either you go to jail or pay 3 times more
tax on top of the original tax that you need to pay or both.
However, if the amount is small, most prob IRAS or company dun
bother to caught.
but still it is illegal.