A Christchurch builder is facing accusations of a $300,000 tax evasion stretching over a three-year period.

Christopher David Win, 39, appeared at Christchurch District Court on Friday on 40 charges.

Judge Brian Callaghan remanded him to come back to court on August 19.

Charging documents laid at court by the Inland Revenue allege that Win – whose occupation is listed as a builder – evaded the assessment or payment of PAYE, Goods and Services Tax (GST) and income tax between August 29, 2017, to August 29, 2020.

The amount evaded allegedly totals approximately $300,000, the court heard this morning.

All of the alleged offences are claimed to have happened in Christchurch.

The charges have been laid under the Tax Administration Act 1994 and each carries a maximum penalty of five years imprisonment and/or a $50,000 fine.