Article (77) - Tax Evasion
If it is proven that a Person who is not a Registrant acquires Goods referred to in Clause (3) of Article 48 of this Decree-Law, claiming that he is a Registrant, he shall be considered as having committed Tax Evasion and shall be subject to the penalties provided for in Federal Law No. (7) of 2017 on Tax Procedures.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
