Covers smuggling or intentional non-payment, possession of untaxed goods with evasive intent, false records and operating without registration.
What should you do now?Examine the conduct and required knowledge or intent with supporting evidence.
Arabic text of Article 26
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يُقصَد بالتهرُّب الضريبي لغايات أحكام هذه المادة:
1- إدخال أو محاولة إدخال سلع انتقائية إلى المملكة أو إخراجها أو محاولة إخراجها منها دون سداد الضريبة المستحَقة عليها جزئياً أو بالكامل.
2- إنتاج أو تحويل أو حيازة أو تخزين أو نقْل أو تلقِّي سلع انتقائية لم تسدَّد الضريبة المستحَقة عليها بقصد التهرُّب من سداد الضريبة المستحَقة.
3- تقديم أية مستندات أو إقرارات أو سجلات غير صحيحة أو مزوَّرة أو مصطنعة أو وضْع علامات غير صحيحة بقصد التهرُّب من سداد الضريبة المستحَقة أو بقصد استردادها دون وجه حق.
4- ممارسة أيٍّ من الأنشطة المنصوص عليها في المادة (7) من هذا القانون دون تسجيل.
What does the Article mean in plain language?
The Article lists evasion cases including cross-border non-payment, intentional dealing in untaxed goods, false documents used to evade or obtain refund, and Article 7 activity without registration.
Anyone importing, producing, holding or moving excise goods.
Examine the conduct and required knowledge or intent with supporting evidence.
How can this rule appear in practice?
A detected and corrected entry error differs from deliberately submitting a forged document; a discrepancy alone does not settle the evasion analysis.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Calling every error evasion without examining its elements.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Examine the conduct and required knowledge or intent with supporting evidence.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.