Article 7 of the Saudi Commercial Books Law
المادة 7 من نظام الدفاتر التجارية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يجب أن تكون الدفاتر المنصوص عليها في هذا النظام وفقا للنموذج الذي تحدده وزارة التجارة على أن تكون صفحات هذه الدفاتر مرقمة.
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 7 explained in plain English
This article sets two formal conditions for the books provided for in the Law, which are the books required by Article 1 (the original journal, the inventory book and the general ledger) and those attached to them:
- They must follow the form set by the Ministry of Commerce. The form of the book is not left entirely to the merchant's choice; it must match the form the Ministry adopts.
- Their pages must be numbered. Numbering makes it hard to remove one page or add another without it showing, and so preserves the regularity of the book and the integrity of what is in it.
The article does not state the details or specifications of this form; it refers their determination to the Ministry of Commerce. A merchant should therefore consult what the Ministry issues to learn the form required, and details that the article does not provide should not be assumed.
This provision is linked to Article 6, which requires the merchant to keep their correspondence and documents in a regular way, and to Article 8, which requires the merchant and their heirs to keep the books for at least 10 years. What is required, then, is books that are organized in form, preserved in content and open to review.
Compliance with the form and numbering strengthens confidence in the books when they are needed. If you have a question about whether your books comply, you can consult a lawyer specializing in commercial and company cases.
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 7 of the Saudi Commercial Books Law
Must the pages of commercial books be numbered?
Yes. The article requires the pages of the books provided for in the Law to be numbered.
Who sets the form of commercial books?
The Ministry of Commerce; the books must follow the form it sets.
Where can I find the details of the commercial book form?
The article does not state these details and leaves the determination of the form to the Ministry of Commerce.
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 14
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.
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.
- 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.