Requires safeguarding goods, keeping records, invoices and price lists, using the registration number, enabling supervision, and affixing the distinctive mark to goods on which tax is due through an NBR-approved supplier (item 6 as amended by Decision 31/2022).
What should you do now?Trace a sample item from receipt to sale through stock, price and tax records.
Arabic text of Article 11
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
التزامات ومسئوليات المسجِل
يلتزم المسجل بما يلي:
1- اتخاذ جميع الإجراءات والاحتياطات اللازمة للحفاظ على السلع الانتقائية الخاضعة للضريبة.
2- تمكين الوزارة من القيام بدورها الرقابي بالفعالية اللازمة وذلك عن طريق:
أ- حفظ وإمساك السجلات المحاسبية سواء الورقية أو الإلكترونية بما يسمح للوزارة بالتحقق من مدى التزامه بأحكام القانون واللائحة.
ب- استخدام نظام إداري يكفل صحة واكتمال السجلات المتعلقة بمعاملاته التجارية.
ج- تقديم نسخ كاملة عن كافة العمليات التجارية التي يباشرها والمرتبطة بالضريبة الانتقائية.
3- استخدام رقم التسجيل والإشارة إليه في جميع معاملاته التجارية المرتبطة بالضريبة الانتقائية.
4- الاحتفاظ بقوائم تفصيلية عن أسعار السلع الانتقائية المنتجة أو المستوردة أو المصدرة أو المخزنة، وتزويد الوزارة بها فور طلبها.
5- الاحتفاظ بأصول فواتير السلع الانتقائية والبيانات الجمركية ومرفقاتها.
6- وضع العلامة المميزة على السلع الانتقائية التي تستحق عنها الضريبة طبقاً لنص المادة (44) من هذه اللائحة من خلال المورد المعتمد من الجهاز. [عُدّل بالقرار رقم (31) لسنة 2022]
The commentary was reviewed with Decision No. 31 of 2022. Do not rely on the original wording alone; check the amendment and later implementation decisions in the sources.
What does the Article mean in plain language?
Registrant duties continue after certification: safeguard goods, retain records, invoices and prices, use the registration number, enable supervision, and affix the distinctive mark to goods on which tax is due through an NBR-approved supplier (item 6 as amended by Decision No. 31 of 2022). These are ongoing operational duties. A period return cannot replace traceable stock and price records. Allocate internal responsibilities across inventory, invoicing and tax functions.
Relevant to importers, producers and holders of goods under suspension.
Trace a sample item from receipt to sale through stock, price and tax records.
How can this rule appear in practice?
A product movement request should reconcile opening stock, purchases, sales, damage and closing stock.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating filing as sufficient despite missing movement records.
Related Articles
Registration and warehouses guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Trace a sample item from receipt to sale through stock, price and tax records.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for registration and warehouse-licensing applications on the NBR portal.
Replaced the distinctive-mark definition and added the NBR definition in Article 1, and replaced Article 11(6), Article 20(b) and Article 44.