Article 14 of the Saudi Commercial Books Law
المادة 14 من نظام الدفاتر التجارية
The article repeals Articles 6, 7, 8, 9 and 10 of the Commercial Court Law issued by Order No. 32 dated 15/1/1350 AH, and every provision that conflicts with the Commercial Books Law.
Official text (Arabic)
This article has not been amended since the law was issued.
تلغى أحكام المواد (6 ،7 ،8 ،9 ،10) من نظام المحكمة التجارية الصادرة بالأمر رقم (32) وتاريخ 15 / 1 / 1350 هـ، وكل حكم يتعارض مع أحكام هذا النظام.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 14 explained in plain English
This article is one of the closing provisions, and its function is to define the relationship between the Commercial Books Law and the texts that preceded it. It provides for two repeals:
First: repeal of specific articles
The provisions of Articles (6, 7, 8, 9, 10) of the Commercial Court Law issued by Order No. 32 dated 15/1/1350 AH are repealed. Note that these numbers belong to the Commercial Court Law, not to the articles of the Commercial Books Law that bear the same numbers. The texts of those repealed articles are not set out here, so we cannot describe their content.
Second: a general repeal
Every provision that conflicts with the provisions of the Commercial Books Law is also repealed. This is a repeal not tied to any particular text; its test is conflict: any earlier provision that contradicts what this Law provides is not applied.
The practical effect:
- The reference for the subjects this Law regulates, such as keeping and preserving books and the penalties, is the Commercial Books Law.
- It is not correct to rely on the repealed articles of the Commercial Court Law.
Provisions that do not conflict with this Law are not covered by the words of the general repeal. Determining whether a particular provision conflicts may need a specialist's opinion, so it is advisable to consult a lawyer specializing in commercial and company cases when needed.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 14 of the Saudi Commercial Books Law
Which articles did the Commercial Books Law repeal?
It repealed Articles 6, 7, 8, 9 and 10 of the Commercial Court Law issued by Order No. 32 dated 15/1/1350 AH, and every provision that conflicts with its own provisions.
Are the repealed articles those of the Commercial Books Law itself?
No. The repealed articles are from the Commercial Court Law.
What about other provisions that conflict with the Commercial Books Law?
The article repeals every provision that conflicts with the provisions of this Law.
More articles on Keeping Commercial Books
- Article 1
The article requires every merchant to keep regular commercial books in Arabic that show their financial position, at least the original journal, the inventory book and the general ledger, and exempts a merchant whose capital does not exceed SAR 100,000.
يجب على كل تاجر أن يمسك الدفاتر التجارية التي تستلزمها طبيعة تجارته وأهميتها بطريقة تكفل بيان مركزه المالي بدقة، وبيان ما له من حقوق وما عليه من التزامات متعلقة
- Article 2
The article allows establishments and companies that use computers for their accounts to record commercial books data on them, and leaves it to the Implementing Regulations to set rules ensuring the validity and integrity of the data.
يجوز أن تدون البيانات الخاصة بالدفاتر التجارية عن طريق الحاسب الآلي، وذلك بالنسبة للمؤسسات والشركات التي تستخدم الحاسب الآلي في حساباتها، وتحدد اللائحة التنفيذي
- Article 7
The article requires the commercial books provided for in the Law to follow the form set by the Ministry of Commerce and to have numbered pages.
يجب أن تكون الدفاتر المنصوص عليها في هذا النظام وفقا للنموذج الذي تحدده وزارة التجارة على أن تكون صفحات هذه الدفاتر مرقمة.
- Article 15
The article requires the Minister of Commerce to issue the regulations and decisions needed to implement the Commercial Books Law.
على وزير التجارة إصدار اللوائح والقرارات اللازمة لتنفيذ هذا النظام.
- Article 16
The article provides that the Commercial Books Law is published in the Official Gazette and takes effect six months after the date of its publication.
ينشر هذا النظام بالجريدة الرسمية ، ويعمل به بعد ستة أشهر من تاريخ نشره.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.