Article 77 establishes a specific act constituting tax evasion, without prejudice to other instances defined in the Tax Procedures Law. It stipulates that if a person who is not a tax registrant acquires goods as specified under Clause 3 of Article 48 of this Decree-Law by falsely claiming to be a registrant, they shall be considered to have committed tax evasion. This provision directly addresses the fraudulent acquisition of certain goods by misrepresenting tax status. The penalties for such an offence are determined in accordance with the provisions of the referenced Tax Procedures Law.