Article (63) — Cases of Tax Evasion

The following acts are considered tax evasion in the application of the provisions of this Law: Failure to apply for registration within sixty days from the expiration date of the period prescribed in Clause 2 of Paragraph A from Article 60 of this Law. Failure to submit a Tax Return or to pay the Tax due on the Supplies or imports of taxable Goods or Services within sixty days of the expiration of the period prescribed in Clause 1 of paragraph A of Article 60 of this Law. Deduction of Input Tax and the adjustment of Tax due on this basis without any right and in violation of the rules of deduction for Input Tax prescribed under the provisions of this Law. Refund of the Tax in whole or in part without any right while being aware of it. Providing forged or false documents, records or invoices with the intention of avoiding payment of Tax, in full or in part. Non-issue of Tax Invoices by the Taxable Person for Supplies or Imports of taxable Goods and Services, where such non-issue is in violation of the provisions of this Law. Issuing Tax Invoices which includes Tax on non-taxable Supplies. Failure to maintain appropriate records, Tax Invoices and accounting books in a systematic way relating to the import or Supply of Goods or Services in violation of the provisions of Article 69 of this Law.