Provides imprisonment, a fine or both plus payment of tax, with stronger consequences for repeat offending.
What should you do now?Link the penalty range to the established offence, tax and repetition circumstances.
Arabic text of Article 27
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يُعاقَب كل مَن ارتكب حالة من حالات التهرُّب الضريبي المنصوص عليها في المادة (26) من هذا القانون بالحبس مدة لا تقل عن شهر ولا تزيد على سنة وبغرامة لا تقل عن مثل قيمة الضريبة المستحَقة ولا تجاوز مِثْلَي قيمة الضريبة المستحَقة أو بإحدى هاتين العقوبتين، وفضلاً عن ذلك يُحكَم على الجاني بسداد قيمة الضريبة المستحَقة.
وفي حالة العود خلال ثلاث سنوات من تاريخ صدور الحكم النهائي بالإدانة، للمحكمة أنْ تقضي بضعف الحد الأقصى للعقوبة المقرَّرة، وبوقْف الترخيص مؤقتاً أو بإلغائه نهائياً.
What does the Article mean in plain language?
The penalty is one month to one year imprisonment, a fine from one to two times the tax, or either, plus payment of tax. Reoffending within three years permits stronger consequences.
Individuals and companies involved in evasion or a possible settlement.
Link the penalty range to the established offence, tax and repetition circumstances.
How can this rule appear in practice?
Assessing potential exposure in an evasion case separates underlying tax from penalties determined by the court under the Law.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Presenting a potential limit as an inevitable imposed sentence.
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?
Link the penalty range to the established offence, tax and repetition circumstances.
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.