Article 39 of the Saudi Value Added Tax Law

This article specifies what counts as tax evasion, and mentions two forms:

1. Submitting incorrect information: submitting incorrect, forged or fabricated documents, returns, records or information, with intent to evade paying the tax due, reduce its amount, or recover it without right. Notably, the article places the burden of proving the absence of intent on the taxable person; that is, if incorrect information was submitted, the taxable person must prove that it did not intend to evade.
2. Bringing goods or services in or out: bringing or attempting to bring goods or services into the Kingdom, or taking or attempting to take them out of it, in violation of the laws in force, without paying the tax in whole or in part, or in violation of the provisions on prohibition and restriction set out in the Law or any other law. Note that the attempt alone falls within this form.

Article 40 sets the penalty: a fine of not less than the amount of the tax due, and not more than three times the value of the goods or services involved in the evasion. These violations are recorded by the employees named under Article 38.

The first form is tied to the intent to evade, reduce the tax or recover it without right, while the second is based on violating the laws in force or the provisions on prohibition and restriction. Anyone accused of tax evasion will usually need to consult a lawyer specializing in tax matters to assess their position and the evidence they have to negate intent.