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.