CURRY puff sellers are feeling hot under the collar following the recent arrest of Tip Top Curry Puff's boss for tax evasion.
Mr Chang Lee Wong, 46, owner of Wang Wang Crispy Curry Puff in Old Airport Road for example, has had the occasional customer asking him if he has declared his taxes since the story broke two weeks ago.
Speaking in Mandarin, he tells LifeStyle: 'The customers might be joking around but I still feel pressured and uncomfortable, especially since the hawker in this high profile case is a curry puff seller.
'I've paid my taxes, so my conscience is clear, but the question from the customers suggests that people are viewing us with some degree of suspicion.'
Likewise, three of the nine curry puff sellers LifeStyle approached for interviews declined to comment. They were adamant about staying away from the furore over the first hawker to be taken to court for tax evasion offences.
One curry puff seller wouldn't look this reporter in the eye and refused to say anything more other than share the store's history.
Another well-known curry puff owner offered this reporter a fresh-fried pastry gratis before telling her to return after the dust had settled.
Mr Looi San Cheng, founder of the famous Tip Top curry puff in Ang Mo Kio, had made $1.06 million over six years but declared profits of only $2,800 between 2001 and last year.
On Oct 5, the 63-year-old was jailed for two weeks and fined $196,000. Four other charges against him were withdrawn after he paid another $291,000 to compound them.
Mr Lokman Kassim, 33, who helps his mother, Madam Hajjah Bayah Ahmad, at Epok Epok Central in Eunos, says the incident should not be seen as singling out curry puff shop owners but rather, serve as 'a reminder to all hawkers to pay their fair share of income tax'.
Besides the under-declaring of income, the Inland Revenue Authority of Singapore (Iras) has also found poor record keeping to be common within the food and beverage (F&B) industry from its ongoing audits of the former.
While owners of small curry puff stores usually keep track of the number of pastries they sell by eyeballing the amount of dough they use, some hire accountants and the bigger outfits all rely on computerised systems.
Mr Chang says he records his takings every day and keeps invoices from all of his suppliers because it helps him monitor how his business is doing.
While he does not have a cash register, he is able to keep track of the number of curry puffs he sells based on the amount of flour he uses every day. For him, 5.5kg of flour yields some 200 curry puffs and he sells between 500 and 600 puffs a day.
Madam Huraizah, 38, who helps at her parents' store, the Indian Muslim Bakery and Confectionery in Onan Road popular among Muslims for its freshly made baguettes and curry puffs, says her family hires an accountant to manage their books.
'It's a business practice that started with my late paternal grandfather, who founded the store in the 1940s,' she says.
'Even then, he had a book-keeper help look after his accounts so that he could focus on the everyday operations of the bakery.'
For 81-year-old Polar Puffs and Cakes, sales and wastage of its curry puffs due to expiration are tracked at each of its 34 standalone outlets via inputs into a computerised cash register.
A tally at each store is reported to its headquarters in Woodlands daily and the accounts are further checked by both internal and external audits.
Mr James Khor, 46, assistant commissioner of the Individual Tax Division, says Iras recognises that 'some hawkers might be evading taxes unintentionally due to negligence or a lack of awareness'.
To help them and others in the F&B industry fulfil their tax obligation of keeping proper business records, Iras will be issuing a customised guide in all four languages to F&B business owners in November.
Despite the public scrutiny placed on the curry puff business, six operators whom LifeStyle spoke to say their sales of 200 to 600 curry puffs sold at individual stores daily remain unaffected.
Madam Lai Yeok Ling, a 42-year-old teacher who bought a box of 10 curry puffs from 1A Crispy Puffs in Ngee Ann City last week, remains nonchalant about the Tip Top incident and says it has not stopped her from buying one of her favourite snack foods.
Tip Top's regulars do not seem to have stopped patronising the store either.
Retiree Goh Li Hui, 54, a frequent customer who was at the store last Thursday, says: 'What the boss did is objectionable, but his curry puffs still taste good so I've no reason not to buy them.'
The Curry Puff Test
THE hunt for a good curry puff is a tough one. The crust has to be perfect, be it thin and crispy like Malay epok epok, flaky like Teochew mooncake or doughy.
But the quest is more than skin-deep. The filling must impress, with buttery potatoes and an aromatic curry paste.
Surprisingly, it was hard to find a good curry puff, one that is good inside and out.
LifeStyle tries 13 popular ones and recommends the following eight:
1. Epok Epok Central Block 4A Eunos Crescent, 01-09
Open: 7am to 7pm, except Mondays
Price: 50 cents
Rating: ****
The thin, crispy shell pastry is addictive, the curry spice sufficiently aromatic and the potatoes, generous in portion. But what makes this Malay version of the curry puff stands out from the rest is how yummy the quarter of hard-boiled egg encased within tastes - the whites are firm but soft and the moist yolk crumbles beautifully, adding to the creaminess of the potatoes.
2. Wang Wang Crispy Curry Puff Block 51, Old Airport Road, 01-126
Open: 9.30am to 9.30pm, except Mondays
Price: $1
Rating:***
The pastry for this curry puff is inspired by that used in Teochew mooncakes, which is layered and flaky. This lends the puff a delightful crackle when you sink your teeth into it. The juicy chunks of chicken go well with the soft creamy potato cubes but it could have done with a bit more curry kick.
3. Indian Muslim Bakery and Confectionery 124 Onan Road
Open: 7am to 8pm, except Sundays
Price: $1.40
Rating: ***1/2
This Indian curry puff is so delicate, it flakes at the lightest touch. That said, the layers add up to quite a bit, so the pastry ends up being a tad thick. But the green chillies and slow-stewed coarsely cut onions lend the chicken and potato filling a naturally sweet and spicy punch that again, redefines what a curry puff is.
4. Starbucks Various outlets across the island
Open: Varies across different outlets
Price: $3.60
Rating:***1/2
Called the 'uglier curry puff', its golden-orange appearance, however, isn't quite off-putting.
The toasted crumbs pock-marking the pastry lend the buttery flaky crust a pleasant textural crunch and breaks the monotony of the starchy potatoes encased within. The curry flavour is piquant and spicy enough to work up a mild sweat.
5. 1A Crispy Puffs Various outlets across the island
Open: Varies across different outlets
Price: $1.10
Rating:***
The shape of these curry puffs reminds you of a swishing flamenco skirt. But the curry flavour isn't quite as bold, although the smell of spices permeates the pastry casing and the chicken is moist and cooked to just the right degree of tenderness.
6. Polar Puffs and Cakes Various outlets across the island
Open: Varies across different outlets
Price: $1.40
Rating:**1/2
Baked and flaky, its buttery fragrance appeals and the crust is crispy to the bite. While the pastry falls on the dry side, as does the chicken, the blend of spices has more than just one dimension, which is a nice change. In fact, there's a subtle kaffir lime fragrance that lingers on the palate.
The intense curry flavour and zing of this curry puff make for a perfect pick-me-up snack in the afternoon. The traditional Chinese dough pastry is not too thick so you don't end up with a gummy mess in your mouth after a few rounds of chewing.
8. Cafe 2000 M Hotel, 81 Anson Road
Open: 6.30am to 11pm, daily
Price: $3.50
Rating:****
This baked puff is at least twice the size of an average curry puff but you'll probably polish it all off in one sitting anyway. The golden-brown burnish of its crust is extremely tempting and it smells of buttery goodness. The chicken chunks come tender and juicy, the aromatic curry hits the back of the throat and it has just the right amount of spiciness that sends the tongue tingling.