Article 39 -

The following are considered Tax evasion:

1. Submitting false, forged or artificial documents, declarations registers or information with the intent to evade the payment of Tax due, reducing its value or unlawfully obtaining refunds for Tax. The Taxable Person shall prove lack of intent.

2. Entering or attempting to enter or remove Goods or Services to or from the Kingdom, in violation of applicable laws, without paying the Tax in whole or in part, or in violation of the prohibitory
provisions and restrictions set out in the Law or any other law.