Section 59(1)(g) to (i) of the same Act states that any person who intentionally evades payment of tax under this Act, or fraudulently obtains or assists in obtaining a tax refund by another person who is not entitled to such, shall be guilty of an offence. This may include the issuing of any tax invoice, credit or debit note, charging tax where the supply of goods does not occur, and, lastly, the issuing of false documentation in the form of tax invoices, debit and credit notes and any other document falsely intended to claim tax.