It may come as a surprise, but dogs can lie.
However, the reason why dogs lie is not from malice or for its own benefit like humans do.
Dogs lie because they don't want to be scolded by their owners and they want to be loved more.
When a dog has done something bad, which is forbidden and the dog knows full well about that, the dog may try its best to patch things up by wagging its tail or pretending to be a little down in front of its owner, who has not yet noticed it.
In one famous case, a dog that was not getting much attention from its owner dragged its leg as if it was injured. This is a lie acted by the dog in search of affection. The dog probably remembers that its owner was kind when it injured its leg in the past.
If you already have a dog, you have probably experienced that when you try to take your dog somewhere it doesn't want to go, it pretends to be sick, but when you go somewhere it wants to go, it suddenly looks fine.