GTL Summary:

Article 39 defines the acts constituting tax evasion within the Kingdom. It specifies two main categories of offences. The first is the submission of false, forged, or artificial documents, declarations, registers, or information with the intent to evade tax, reduce its value, or unlawfully obtain a refund; the burden of proof to demonstrate a lack of intent lies with the Taxable Person. The second category involves the illegal movement of goods or services, including entering or removing them from the Kingdom without paying the due tax in whole or part, or in breach of legal prohibitions.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 39
Country: 🇸🇦 KSA
Location: Chapter 16 - Tax Evasion and Penalties
Order: 39
Last updated at: 2025-12-26 14:13:52 UTC

Chapter 16 - Tax Evasion and Penalties

Article 39

The following are considered Tax evasion:

Submitting false, forged or artificial documents, declarations registers or information with the intent to evade the payment of Tax due, reducing its value or unlawfully obtaining refunds for Tax. The Taxable Person shall prove lack of intent.
Entering or attempting to enter or remove Goods or Services to or from the Kingdom, in violation of applicable laws, without paying the Tax in whole or in part, or in violation of the prohibitory provisions and restrictions set out in the Law or any other law.

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