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Common Actions That Suggest Tax Evasion
Article 77 of Customs Law No. 207 of 2020 documents acts that are considered customs smuggling. These include concealing goods from the authorities, unloading them without the necessary legal permits, tampering with documents and labels, possessing smuggled or prohibited goods, and making false exports to recover taxes. Additionally, any act aimed at evading customs taxes or violating import and export regulations is deemed smuggling. The law defines the act as smuggling even if the goods themselves are not seized.
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