This research aims to address the utilization of Electronic Bank Payment Cards as a method for paying for goods and services and its impact on combating tax evasion. The research seeks to elucidate the correlation between the application of this method and the reduction or proliferation of tax evasion. The study employs a foundational approach and compares the Saudi Law with Islamic Fiqh. One of the most significant research findings is the strong correlation and inverse relationship between mandatory electronic payment using Payment Cards and the reduction of tax evasion to its lowest level. One of the most important recommendations is to require stores and consumers to use Electronic Payment Cards for goods and services when the price exceeds SAR 500 or its equivalent in foreign currency, and to impose a financial penalty on anyone using paper money or coins for payments exceeding SAR 500.

KeyWords: (Tax Evasion, Crime, Bank, Electronic Card, Tax).

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