One of the goals of the tax system is to create transparency in economic activities. In order to achieve this goal, extensive measures were taken during the transformation period of the tax system, one of which was the refining of banking transactions, which was carried out by applying new rules in this area. In fact, the reason for the refining was to prevent tax evasion. Today, with the intensification of the use of cryptocurrencies or digital currencies, many grounds for tax evasion have been created. In fact, business owners conduct many of their transactions through cryptocurrencies to evade taxes. Consequently, from a jurisprudential perspective, cryptocurrencies are a type of property, and their transactions are not usurious or gratuitous. Therefore, if the basis of cryptocurrency transactions is correct from a Sharia perspective, the exchange of cryptocurrencies is permissible from a Sharia perspective. However, tax evasion, which is in the form of concealment, fraud, and violation of the law with illegitimate intent and harm to others and the Islamic society, is forbidden from a jurisprudential and legal perspective and is considered a crime. This issue is also addressed, as tax evasion is different from tax avoidance. The following article, using a descriptive-analytical method, discusses and examines tax evasion through cryptocurrency trading in Iranian jurisprudence and law. The most important goal pursued in this article is to provide legal and jurisprudential perspectives on tax evasion under cover such as cryptocurrency trading.