Article 23 - Instances of Tax Evasion

Notwithstanding the instances of Tax Evasion referred to in Federal Law No. (7) of 2017 on Tax Procedures and the Penalties mentioned therein, a Person shall be deemed to have committed Tax Evasion if he conducts any of the following acts:

1. Bringing or attempting to bring Excise Goods into or out of the State without payment of the relevant Due Tax in part or in full.

2. Producing, transferring, acquiring, storing, transporting or receiving Excise Goods the Due Tax of which was unpaid with the intention of avoiding the payment of Due Tax.

3. Placing false distinguishing marks on Excise Goods, contrary to the provisions of clause (2) of Article (25) of this Decree-Law, with the intent of evading the payment of Due Tax or receiving unlawful refunds.

4. Submitting any false, counterfeit or unreal documents, returns or records, with the intent of evading the payment of Due Tax or receiving unlawful refunds.