What happens if a person who is not registered for tax purposes claims to be a registrant and acquires goods under Article (48), Clause (3) of this Decree-Law?
If it is proven that a person who is not registered for tax purposes acquires goods under Article (48), Clause (3) of this Decree-Law and falsely claims to be a registrant, they will be considered guilty of tax evasion. They will be punished according to the provisions of the Tax Procedures Law.