Decree

Arabic

Issued by Ministry of Commerce Decision 288

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Article 1
Definitions

1․ Words and phrases provided in this regulation have the meanings assigned to each of them in article 1 of the Commercial Register Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024].

2․ The following words and phrases—wherever they appear in this regulation—have the meanings assigned to each of them:

Registration:
Recording and publishing the data of a merchant and any subsequent amendments to it in the Commercial Register.

Unified Electronic Code:
An electronic means issued by the Saudi Business Center through which the data of the merchant is displayed to enable others to view it.

Article 2
The Registrar and His Powers and Functions

1․ ‏The ministry shall manage the Commercial Register and the mandates and functions of the registrar.

2․ ‏The registrar shall exercise the mandates and functions stipulated in article 4 of the law, in addition to the following mandates and functions:

(a) Working to raise the level of compliance with the laws and regulations that it supervises the implementation of.

(b) Developing the Commercial Register and raising the quality of electronic services.

(c) Analysing data to determine the market situation and the status of establishments.

(d) Enhancing the technical linkage between the Commercial Register and other government entities.

Article 3
Data That Must Be Included in the Application for Registration in the Commercial Register

1․ ‏An application for registration in the Commercial Register must include the data stipulated in article 6 of the law and the following data:

(a) Type of activity the merchant wishes to practice.

(b) Contact details of the merchant.

2․ A merchant shall submit to the registrar, within 90 days from the date of his registration in the Commercial Register, the bank account details and any subsequent updates to it.

Article 4
Provisions Relating to the Registration of an Activity in the Commercial Register

1․ A merchant shall obtain a license to practice the activity registered in the Commercial Register for activities that require a license, within 90 days from the date of registering the activity in the Commercial Register. The entity licensing the activity shall notify the registrar immediately upon issuing the license or any subsequent update to the license data to register it in the Commercial Register.

2․ If 90 days pass from the date of registering the activity in the Commercial Register without a license being issued for activities that require it, or without the merchant submitting proof of practicing an activity that does not require a license, the registrar shall delete the registration of the activity of the merchant from the Commercial Register. The registrar may extend this period ex officio or at the request of the merchant, according to the license issuance procedures and duration with the licensing entity.

3․ ‏The entity competent with issuing a municipal license shall notify the registrar immediately upon issuing a municipal license for a new branch or any subsequent update to the municipal license data to register it in the Commercial Register.

Article 5
Registration of a Foreign Investor in the Commercial Register

A foreign investor shall, upon applying for registration in the Commercial Register, attach proof of registration with the Ministry of Investment or other competent entities, in addition to the documents specified by the registrar, along with a certified Arabic translation of them.

Article 6
Registration of a Merchant in the Commercial Register

A merchant must be registered in the Commercial Register once, even if he has multiple activities and branches.

Article 7
Correction or Completion of the Application

An applicant for registration shall correct or complete the application for registration in the Commercial Register within 15 days from the date of his notification, otherwise the application is cancelled, and he may submit a new application.

Article 8
Application Submission Mechanism

1․ ‏Applications must be submitted to the registrar through the website of the Commercial Register, in accordance with the form prepared for this.

2‏. The registrar may, if it is not possible to submit applications through the website of the Commercial Register, allow them to be submitted through one of its offices.

Article 9
Update by Registrar of Registration Data

1 ‏. The registrar shall—ex officio—update the registration data in the Commercial Register in the event of the issuance of a decision by any competent entity or a final judgment that results in a change or amendment to the registration data.

2․ ‏The registrar shall notify the merchant within five days from the date of updating the data in accordance with the provisions of paragraph 1 of this article.

Article 10
Annual Confirmation Due Date

1․ A merchant shall submit to the registrar annually a confirmation of the accuracy of the data registered in the Commercial Register.

2․ ‏The annual confirmation due date is upon the completion of one year from the date of registration in the Commercial Register.

3․ A merchant may submit the annual confirmation to the registrar 30 days prior to its due date.

Article 11
Suspension of Registration in the Commercial Register

1․ The registrar shall suspend the registration of the merchant in the Commercial Register and the services related to it if he does not submit the annual confirmation within 90 days from its due date, except for the following services:

(a) Printing the commercial registration in Arabic and English.

(b) Printing a detailed data extract of the registration in the Commercial Register.

(c) Lifting the suspension of registration in the Commercial Register.

(d) Deleting the registration from the Commercial Register.

The registrar shall notify other public entities immediately upon suspension of registration in the Commercial Register.

2․ The suspension of registration in the Commercial Register, in accordance with the provisions of article 15(3) of the law, results in the suspension by other public entities of providing their services related to the Commercial Register and the licenses issued by them to the suspended registration.

Article 12
Voluntary Deletion Procedures

1․ ‏If a merchant submits an application to voluntarily delete the registration from the Commercial Register, the registrar shall decide on it within ten days from the date of its submission.

2․ ‏The registration of a company or branch of a foreign company is deleted from the Commercial Register after completion of the liquidation procedures prescribed in the Companies Law or the Bankruptcy Law.

3․ ‏A natural person merchant is not exempt from paying the fees and any other obligations, if any, if his registration is deleted from the Commercial Register.

Article 13
Procedures for Applying for the Continuation of Practice of the Activity of a Deceased Merchant

1․ Any of the heirs of a deceased natural person merchant may submit an application to continue practicing a commercial activity within 60 days from the occurrence of death. If the application is submitted within this period, the applicant shall complete the legal procedures related to the continuation within 180 days from the date of the application, and the registrar may, based on the cases it determines, extend this period.

2‏. If the heirs of the deceased natural person merchant do not comply with completing the legal procedures related to the continuation of practicing the commercial activity within 180 days, the registrar shall, after verifying the death, notify the heirs of the deletion of the registration of the deceased merchant within 30 days from the date of the notification. If this period expires without extension or completion of the procedures related to the continuation, the registrar shall delete the registration of the deceased merchant from the Commercial Register and notify the heirs of this.

Article 14
Display of Data Registered in the Commercial Register

1‏. A merchant shall display the basic data registered in the Commercial Register through the Unified Electronic Code in a conspicuous place that enables others to view it inside and outside the store.

2‏. A merchant who practices e-commerce shall display the Unified Electronic Code on his website.

Article 15
Data Registered in the Commercial Register

1․ ‏Any person may view any of the following basic data registered in the Commercial Register:

(a) Trade name.

(b) Commercial registration number.

(c) Name of the director, directors, or members of the board of directors, as the case may be.

(d) Legal form of the merchant.

(e) Date of registration in the Commercial Register.

(f) Annual confirmation due date.

(g) Registration status of the merchant in the Commercial Register.

(h) Amount of capital of the merchant.

(i) Phone number, email address, and website of the merchant.

(j) Address of the principal place of business and branches of the merchant.

(k) Activities of the merchant.

2‏. Any person may request from the registrar a detailed data extract of the registration in the Commercial Register that includes data related to any of the following:

(a) The company and the partners in the company.

(b) The director, directors, or members of the board of directors, as the case may be.

(c) The natural person merchant.

Article 16
Exemption from Registration in the Commercial Register

1‏. The following are exempt from the obligation to register in the Commercial Register:

(a) Whoever practices a temporary seasonal commercial business licensed by the competent entity.

(b) Whoever practices a commercial business as a street vendor or from a mobile car or cart licensed by the Ministry of Municipalities and Housing.

(c) Whoever practices a commercial business from among the productive families registered with the Social Development Bank.

(d) Whoever practices a commercial business as a micro-enterprise through business incubators licensed by the Small and Medium Enterprises General Authority.

2․ The licensed entities referred to in paragraph 1 of this article shall notify the registrar immediately upon issuing a license.

3․ The exemption of a merchant who practices a commercial business in accordance with paragraph 1 of this article does not prejudice him from being subject to the provisions imposed on merchants under the relevant laws.

Article 17 Policing Violations

An enforcement officer shall, when he detects violations of the provisions of the law, comply with the provisions of the law, the regulation, the laws, and related regulations and decisions, and shall also comply with the following:

(a) Presenting evidence of his official capacity and stating the purpose of his visit when performing his functions.

(b) Exercising due diligence when performing his functions and performing them with impartiality, integrity, and confidentiality.

(c) Disclosing any relationship or conflict of interest, if any.

(d) Visiting commercial premises for policing purposes during their daily working hours.

(e) Adhering to the code of ethics and the procedural guide for regulatory work approved by the ministry.

(f) Exercising the powers he is authorised with by the law and the regulation in accordance with the authority matrix issued by a decision of the minister.

Article 18
Fee

The fee for services related to the Commercial Register must be collected in accordance with the schedule attached to this regulation.

Article 19
Violation Classification Schedule

1․ The committee stipulated in article 23 of the law has the mandate to consider violations and impose the punishment stipulated in article 21 of the law, and it may reduce or increase the fine stipulated in the violations schedule mentioned in paragraph 2 of this article, based on the severity of the violation, its circumstances, its context, its impact, and the size of the establishment.

2․ ‏Violations are classified in accordance with the following schedule:

Violation	Severity of Violation	Warning for first violation	Fine
Failing to submit the annual data confirmation	Non-grievous	Applicable	– 500 Riyals for a sole proprietorship.- 1,600 Riyals for a joint stock company, simplified joint stock company, and foreign company branch – 1,200 Riyals for a limited liability company. – 1,000 Riyals for a general partnership and limited partnership.
Failing to update data	Non-grievous	Applicable	500 Riyals
Failing to display basic data through the Unified Electronic Code in a conspicuous place inside and outside the establishment	Non-grievous	Applicable	1,000 Riyals
Failing to submit bank account details	Non-grievous	Applicable	1,000 Riyals
Practicing a commercial activity without registration in the Commercial Register	Non-grievous	Applicable	5,000 Riyals
A merchant providing incorrect data in the Commercial Register that misleads	Grievous	Inapplicable	10,000 Riyals

Article 20

Means of Notification Notification, as mentioned in the law and the regulation, produces its legal effects if it is done by one of the following means:

(a) Text messages sent to a mobile phone number registered in the Commercial Register.

(b) Email registered in the Commercial Register.

(c) Any of the accounts registered in government electronic systems.

(d) Licensed postal services through the address of the establishment recorded in the registration application or the license or the national address, and notification through them is achieved by submission of a receipt from the postal service provider confirming delivery of the notification to the address.

Article 21

Entry into Force of Regulation The regulation must be published in the official gazette, and comes into force from the date of entry into force of the law.

Attachment 1
Fees for Services Related to the Commercial Register

Service	Merchant Classification	Fee
Registration in the Commercial Register	Sole proprietorship	500 Riyals
	Joint stock company, simplified joint stock company, and foreign company branch	1,600 Riyals
	Limited liability company	1,200 Riyals
	General partnership and limited partnership	1,000 Riyals
Annual data confirmation	Sole proprietorship	500 Riyals
	Joint stock company, simplified joint stock company, and foreign company branch	1,600 Riyals
	Limited liability company	1,200 Riyals
	General partnership and limited partnership	1,000 Riyals
Commercial registration update	All merchants	100 Riyals per update
Detailed data extract of registration in the Commercial Register	All merchants	100 Riyals

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Published in Umm Al-Qura 5079 issued on 30 March 2025.

Arabic

Issued by Ministry of Commerce Decision 288

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Article 1
Definitions

1․ Words and phrases provided in this regulation have the meanings assigned to each of them in article 1 of the Trade Names Law issued by Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024].

2․ The following words and phrases—wherever they appear in this regulation—have the meanings assigned to each of them:

Reservation:
Retaining a specific trade name for a temporary period before its registration in the Commercial Register.

Registration:
Recording and publishing the data of a merchant and any subsequent amendments to it in the Commercial Register.

Article 2
Reservation or Registration of Trade Name

1‏. Trade name reservation or registration must be in Arabic or English.

2‏. If there is an application to reserve or register a trade name in English, the name must be written in English letters accompanied by the name in Arabic letters.

3․ ‏A foreign investor may reserve or register his trade name, provided that it is accompanied by the name in Arabic letters, without prejudice to the provisions of the law and the regulation.

4․ If there is an application to reserve or register a trade name comprising numbers, it must not exceed nine numbers.

Article 3
Reservation or Registration of Personal Name of Merchant and Family Name

1․ The reservation or registration of the personal name of a merchant must be with the same triple or quadruple name as stated in the personal identification cards.

2․ It is permitted to reserve or register a family name as a trade name if the name is composed of two or more family names, in accordance with the provisions of the law, provided that the beneficiaries of the reservation or registration bear the same family name as stated in their personal identification cards.

3‏. The transfer of ownership of a family name is restricted to those who bear the same family name as stated in their personal identification cards.

Article 4
Reservation or Registration of the Name Saudi and the Names of Cities, Regions, and Public Places

1․ ‏It is permitted to reserve or register the name “Saudi” or the names of cities, regions, or public places within the Kingdom in accordance with the following controls:

(a) The name must not be identical or similar to the name of a government entity or its equivalent.

(b) The name must not be the main component or the essential element of the trade name.

(c) The merchant must commit, when reserving or registering the name, to not harm, distort, or offend the reputation of the Kingdom, cities, regions, and public places.

(d) Submitting approval from the Royal Commission for Makkah City and Holy Sites or the Al Madina Development Authority—each within their respective mandates—when reserving or registering the names of the cities “Makkah” or “Al-Madinah al-Munawwarah.”

2․ ‏The provisions of paragraph 1 of this article apply to applications for the transfer of ownership of a trade name that includes the name “Saudi” or the names of cities, regions, or public places.

3․ ‏The provisions of paragraph 1 of this article exclude an application for reservation or registration submitted by an entity based on a legal document, and for companies where one of them bears the name “Saudi” or the names of cities, regions, or public places upon merger.

Article 5
Criteria for Similarity of Trade Names

1․ A trade name is considered similar to another trade name if the form of its spelling resembles a reserved, registered, or globally famous trade name, based on criteria determined by the registrar, including the following:

(a) The spelling is identical, with a different order of wording.

(b) The spelling is identical, with a difference of one letter.

(c) The spelling is identical, with the addition, deletion, or change of pronouns, the dual form, the plural form, or the definite article “Al-”.

(d) The pronunciation of a number or letter is identical to the phrase, or vice versa.

2․ The provisions of paragraph 1 of this article apply to a trade name in English in accordance with its corresponding Arabic letters.

3․ The registrar shall reject an application to reserve or register a trade name if it finds that it is similar to another reserved or registered trade name.

4‏. The ministry shall create a list of prominent words that are not considered distinctive for a trade name and shall update it periodically.

Article 6
Data of Trade Name Reservation

An application for reserving a trade name must be submitted to the registrar, and it must include the following data:

(a) The trade name that the beneficiary wishes to reserve.

(b) The name of the reservation beneficiary, his identification number, and contact details.

Article 7
Deciding on an Application to Reserve or Register a Trade Name

The registrar shall decide on an application for reservation or registration of a trade name that fulfils the required data within ten days from the date of its submission, and the registrar may extend this period for a maximum of 30 days if deciding on the application requires the approval of related entities.

Article 8
Trade Name Reservation Duration and Controls

1․ ‏The duration of a trade name reservation is 60 days from the date of acceptance by the registrar of the application. The applicant for reservation may request an extension of this duration for a similar duration before its expiry, and extensions exceeding this must be granted based on cases determined by the registrar.

2․ ‏It is not permitted to use or dispose of a reserved trade name until it is registered in the Commercial Register.

Article 9
Publication of a Trade Name Whose Reservation is Accepted

If the registrar accepts the reservation of a trade name, it shall publicize it in the Commercial Register, including the following information:

(a) Trade name.

(b) Name of the reservation beneficiary.

(c) Reservation date.

Article 10
Trade Name Amendment Application

The conditions and procedures for applying for an amendment to a registered trade name must be the same as the procedures and conditions for submitting a new trade name registration application.

Article 11
Disposal of Trade Name

1․ The disposal of a trade name is limited to a distinctive or family trade name, in accordance with the forms prepared by the ministry.

2․ The rights and obligations that were previously established under a trade name do not transfer to the acquirer of the trade name without the store, unless otherwise agreed upon with all creditors.

Article 12
Deletion of Registered Trade Name

1․ The registrar shall, before deleting the registration of a trade name in the implementation of article 13(1)(a) and (b) of the law, notify the merchant to register a new trade name to replace the deleted one within 30 days.

2․ ‏If a merchant whose trade name registration has been deleted does not register a trade name to replace the deleted name within the period referred to in paragraph 1 of this article, the registrar shall delete the trade name and register the following in its place, as the case may be:

(a) Personal name of the natural person merchant.

(b) Commercial registration number of the legal person merchant.

3‏. The registrar shall, in the implementation of article 13(3) of the law, reserve the trade name for a duration of 60 days. A merchant may apply for an extension of the reservation and may use or dispose of it after its registration in the Commercial Register.

Article 13
Policing Violations

An enforcement officer shall, when he detects violations of the provisions of the law, comply with the provisions of the law, the regulation, the laws, and related regulations and decisions, and shall also comply with the following:

(a) Presenting evidence of his official capacity and stating the purpose of his visit when performing his functions.

(b) Exercising due diligence when performing his functions and performing them with impartiality, integrity, and confidentiality.

(c) Disclosing any relationship or conflict of interest, if any.

(d) Visiting commercial premises for policing purposes during their daily working hours.

(e) Adhering to the code of ethics and the procedural guide for regulatory work approved by the ministry.

(f) Exercising the powers he is authorised with by the law and the regulation in accordance with the authority matrix issued by a decision of the minister.

Article 14
Fee

The fee for services related to trade names must be collected in accordance with the schedule attached to this regulation.

Article 15
Violation Classification Schedule

1․ The committee stipulated in article 16 of the law has the mandate to consider violations and impose the punishment stipulated in article 14 of the law, and it may reduce or increase the fine stipulated in the violations schedule mentioned in paragraph 2 of this article, based on the severity of the violation, its circumstances, its context, its impact, and the size of the establishment.

2․ ‏Violations are classified in accordance with the following schedule:

Violation	Severity of Violation	Warning for first violation	Fine
Failure of a merchant to display his trade name in his documents, correspondence, or printed material	Non-grievous	Applicable	1,000 Riyals
Failure of a merchant to display his trade name on the facade of his place of commercial business	Non-grievous	Applicable	1,000 Riyals
Failure of a merchant to register a trade name within the legal period as a replacement for his deleted trade name	Non-grievous	Applicable	5,000 Riyals
Use by a merchant of his trade name in a manner that violates the provisions of the law or misleads	Non-grievous	Applicable	5,000 Riyals
Use by a merchant of a trade name without registering it in the Commercial Register	Non-grievous	Applicable	5,000 Riyals
Use by a merchant of a reserved or registered trade name of another merchant	Non-grievous	Applicable	10,000 Riyals

3․ The committee shall review cases of trade name reservation or registration that violate the law in accordance with article 12(1)(a) of the law and article 13(1)(a) of the law, and shall issue a decision regarding this in accordance with the provisions of the law and the regulation.

Article 16
Means of Notification

Notification, as mentioned in the law and the regulation, produces its legal effects if it is done by one of the following means:

(a) Text messages sent to a registered mobile phone number.

(b) Registered email.

(c) Any of the accounts registered in government electronic systems.

(d) Licensed postal services through the address of the establishment recorded in the registration application or the license or the national address, and notification through them is achieved by submission of a receipt from the postal service provider confirming delivery of the notification to the address.

Article 17
Arabic Language Experts

The work of Arabic language experts in the Commercial Register must be displayed in accordance with a mechanism that specifies the controls and procedures through one of the Arabic language platforms adopted by the ministry.

Article 18
Entry Into Force of the Regulation

The regulation must be published in the official gazette and comes into force from the date of entry into force of the law.

Attachment 1
Fees for Services Related to Trade Names

Service	Fee
Reserving a trade name in Arabic	200 Riyals
Reserving a trade name in English	500 Riyals
Extending a trade name reservation period	100 Riyals
Disposing of a trade name	100 Riyals

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Published in Umm Al-Qura 5079 issued on 30 March 2025.

Arabic

Issued by Ministry of Commerce Decision 288

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This mechanism is based on clause Third of Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024], stipulating that “those registered in the Commercial Register must be granted a period of five years starting from the date of entry into force of the law referred to in clause First of this decree, to rectify the status of their sub-commercial registrations, and all their sub-registrations must be deleted upon the expiration of that deadline in accordance with a mechanism determined by the Ministry of Commerce.”

‏1. Deadline for Rectifying the Status of Sub-commercial Registrations

A merchant shall rectify the status of his sub-commercial registration with the registrar within five years from the date of the entry into force of the law on 3 April 2025, and before the expiry of the rectification deadline on 2 April 2030.

2․ Options for Rectifying the Sub-commercial Registration

The rectification of the sub-commercial registration of a company or a natural person merchant must be done through the following:

(a) Transferring the sub-commercial registration by establishing a new company.

(b) Transferring the sub-commercial registration to another person not registered in the Commercial Register.

(c) Deleting the sub-commercial registration.

‏3. Licenses, Approvals, and Activities Associated with the Sub-commercial Registration

(a) In the event that a sub-commercial registration is rectified by establishing a new company, the licenses, approvals, and activities of the sub-commercial registration must be linked to the new company, in accordance with the provisions of the Companies Law and without prejudice to the rights of creditors and the related laws and regulations.

(b) In the event that a sub-commercial registration is rectified by transferring it to another person, the licenses, approvals, and activities of the sub-commercial registration must be linked to the successor, in accordance with the provisions of the Trade Names Law and without prejudice to the rights of creditors and the related laws and regulations.

(c) In the event that the sub-commercial registration is rectified by deleting it, the licenses, approvals, and activities of the sub-commercial registration must be linked to the main commercial registration.

‏4. Transfer of the Licenses, Approvals, and Activities Related to the Sub-commercial Registration

The transfer of licenses, approvals, and activities related to the sub-commercial registration must be in accordance with clause 3 of this mechanism from the date of rectification of the sub-commercial registration or the expiry of the deadline specified in clause 1 of this mechanism, whichever is earlier, without prejudice to the relevant laws and regulations.

5. Continue to Confirm the Details of the Sub-commercial Registration Until It Is Rectified

The merchant shall confirm the details of his sub-commercial registration within the deadline specified in clause 1 of this mechanism in the event that annual confirmation is due, and the provisions of the annual confirmation provided in the Commercial Register Law and its executive regulation apply to him until the rectification of his sub-commercial registration is completed or the deadline specified in clause 1 of this mechanism expires, whichever is earlier.

‏6. Deleting the Sub-commercial Registration Upon the Expiration of the Specified Deadline

The registrar shall delete all sub-commercial registrations upon the expiry of the deadline specified in clause 1 of this mechanism. The registrar shall reserve the trade name associated with the sub-commercial registration from the date of its deletion for a period of 60 days. The merchant may extend the reservation and may use or dispose of it after its registration in the Commercial Register.

‏7. The Fees for Services Related to the Sub-commercial Registration

The fee stipulated in the Executive Regulation of the Commercial Register Law applies to services related to the sub-commercial registration.

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Published in Umm Al-Qura 5079 issued on 30 March 2025.

Arabic

Issued by Ministry of Commerce Decision 288

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These controls are based on clause Fourth of Royal Decree D/83 dated 19 Rabi Al-Awwal 1446 [22 September 2024], which stipulate that “the provisions of the law—referred to in clause Second of this decree—do not prejudice ‏the registered trade names before its entry into force as determined by the Ministry of Commerce.”

‏1. Controls for the Practice of the Owner of the Existing Trade Name Associated with the Activity

A merchant whose trade name is associated with an activity may practice this activity and all activities registered for him in his commercial registration before the entry into force of the Trade Names Law. He may restrict any other activity after the law comes into force, in accordance with the following controls:

(a) That there is no trade name identical to it registered in the Commercial Register, for which no specific activity is associated with its name.

(b) That there is no trade name identical to it registered in the Commercial Register, for which the same activity is associated with its name.

 (c) That the same activity is not registered in the Commercial Register under another trade name that is identical to it.

‏2. Controls for the Practice of an Existing Trade Name Not Associated with the Activity

A merchant whose trade name is not associated with an activity may practice all activities registered for him in his commercial registration before the entry into force of the Trade Names Law. He may restrict any other activity after the law comes into force, in accordance with the following controls:

(a) That there is no trade name identical to it registered in the Commercial Register, for which the same activity is associated with its name.

 (b) That the same activity is not registered in the Commercial Register under another trade name that is identical to it.

‏3. Registration of a New Trade Name

If the merchant wishes to register any other activity after the law comes into force and does not meet the controls provided in clauses 1 or 2 of these controls, he may register a new trade name in accordance with the provisions of the Trade Names Law.

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Published in Umm Al-Qura 5079 issued on 30 March 2025.

Arabic

Issued by Board of Directors of the Zakat, Tax, and Customs Authority Decision 25-02-03 Dated 16 Ramadan 1446 [16 March 2025]

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Introduction

With reference to Council of Ministers Decision 748 dated 2 Ramadan 1445 [12 March 2024] approving in its clause First the transfer of the licensing mandate for the customs consultancy profession and the mandates relating to it from the Ministry of Commerce to the Zakat, Tax, and Customs Authority, in accordance with the procedures specified in the same decision.

In an effort by the authority to control and monitor the activity of customs consultancy, and to manage and govern the relationship between the authority and practitioners of the customs consultancy profession, to raise the level of efficiency of the customs consultancy sector after transferring its mandate to it.

Accordingly, the authority has worked on preparing these controls aimed at clarifying the conditions necessary to obtain a license to practice the customs consultancy profession. These controls also include the procedures for submitting an application for issuing the license, and they also include the obligations and responsibilities of the licensee, cases of cancellation of the license, and punishments for violating the provisions of these controls.

Article 1
Definitions

The following words and phrases—wherever they appear in these controls—have the meanings assigned to each of them, unless the context requires otherwise:

Authority:
The Zakat, Tax, and Customs Authority.

Board:
The board of directors of the authority.

Governor:
The governor of the authority.

Controls:
The Controls for Licensing the Customs Consultancy Profession.

Profession:
The profession of customs consultancy and the services relating to it.

License:
A document issued by the authority granting the licensee the authority to practice the profession.

Licensee:
A natural person licensed by the authority to practice the profession.

Register:
The register of persons licensed to practice the profession.

Article 2
Scope of Application

A licensee and whoever applies for a license to practice the profession of providing customs consultancy in the Kingdom, including providing consultancy relating to tariffs, customs value, rules of origin, and any advice relating to customs procedures, are subject to the provisions of these controls.

Article 3
Registration of the Licensee

The authority shall prepare a register for registered licensees to practice the profession, which must contain the following data:

1․ The name of the licensee and his identity number; the date, number, and expiry date of the license to practice the profession; and the data of previous licenses, if any.

2․ The name of the office or company in which the profession is practiced.

3․ Any other data related to the license that the authority deems important.

Article 4
License

1․ It is prohibited to practise the profession except after obtaining a license from the authority in accordance with the provisions of these controls.

2․ As an exception to paragraph 1 of this article, licenses existing before the issuance of these controls are valid, and must be renewed in accordance with the provisions of these controls.

Article 5
Licensing Requirements

The following conditions must be met to license the practice of the profession:

1․ That the applicant is a Saudi national.

2․ That he is available full-time to work in the profession.

3․ That he holds at least a bachelor’s degree from a recognised university or college in the Kingdom or any other degree from outside the Kingdom equated by the Ministry of Education.

4․ That he has relevant experience or relating to the nature of work for a period not less than three years after obtaining the bachelor’s qualification.

5․ That he passes the professional test specified by the authority.

6․ That he is of good conduct and behaviour and has not been convicted of a crime against honour and trust unless he has been rehabilitated.

7․ That a final decision in a customs smuggling crime or a tax evasion punishment, a disciplinary decision to dismiss from government service, or a final decision to cancel the customs clearance license has not been issued against him, unless three years have passed since the issuance of the decision.

Article 6
Application Procedures

1․ The license application must be submitted through channels approved by the authority.

2․ The application must include all supporting data and documents as specified by the authority.

3․ The license application must be cancelled after 30 days, in the event that the applicant does not meet all the necessary requirements.

4․ The authority shall review the license application and issue its decision in this regard within 30 days from the date of submitting the application.

5․ A licensee must be granted, after his registration in the register, a license to practise the profession, valid for a period of three years starting from the date of its issuance. The authority may renew it for a similar period on the basis of an application from the licensee.

6․ A licensee shall apply for renewal of the license 60 days before the expiry of its term.

Article 7
Obligations of the Licensee

A licensee shall comply with the following:

1․ Informing the authority of its headquarters, and notifying it in the event of its change within a period not exceeding 14 days.

2․ Complying with the systems and instructions issued by the authority or the relevant entities.

3․ Notifying the authority within five days in the event that the licensee incorporates a professional company or has shares in it, starting from the day following the date of its incorporation or having shares in it.

4․ Keeping copies of contracts and agreements signed with customers and any documents relating to them for a period of not less than five years. The authority may request any information or data that enables it to monitor the quality of the professional performance of the licensee.

5․ The licensee shall attend any training courses or programs specified by the authority.

6․ The licensee shall maintain the privacy and confidentiality of customer information and data, and shall not disclose any information relating to them. This continues after the end of the contractual relationship.

7․ If the licensee temporarily or permanently ceases or suspends practising the profession for any reason, he shall inform the authority of this within 30 days from the date of his cessation or suspension. The authority shall suspend the license until he submits an application to resume practising the profession, provided that the suspension period does not exceed 365 days or the expiry of the license—whichever is earlier—otherwise, the license is deemed cancelled.

Article 8
Liability of the Licensee

A licensee is liable for compensating others for damages arising from errors resulting from practising the profession.

Article 9
Cancellation of the License

The license must be cancelled in the following cases:

1․ At the request of the licensee.

2․ The expiry of the license period without applying for renewal.

3․ Ceasing to practice the profession for a period of one year.

4․ Death of the licensee.

5․ The issuance of a final judgment against the licensee by the competent court to impose a punishment restricting freedom as a result of his conviction in a crime against honour and trust, a final judgment in a customs smuggling or tax evasion crime, or a final decision to cancel the customs clearance license.

Article 10
Punishments

1․ Without prejudice to any punishment more severe stipulated in other laws, the licensee must be punished in the event of violation of the provisions of these controls with one of the following punishments:

(a) Warning.

(b) Suspending the license for a temporary period determined by the authority, provided that it does not exceed 60 days.

(c) Deleting the license.

2․ The authority may—at its discretion—summon the licensee to hear his statements before imposing the punishments mentioned in paragraph 1 of this article.

A person against whom a punishment decision is issued may file a grievance against it with the competent judicial entity.

Article 11
Reinstatement of the License

A licensee whose license is deleted may reapply for the license after three years from the issuance of the deletion decision. The requirements described in these controls must be followed when requesting the reinstatement of the license.

Article 12
Entry into Force

These controls must be issued by a decision of the board, and come into force from the date of their publication in the official gazette.

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Published in Umm Al-Qura 5082 issued on 18 April 2025.

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Issued by …

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Published in Umm Al-Qura 5078 issued on 29 March 2025.