Sets the licence term (one calendar year from issue), a renewal request within the 90 days before expiry, and continuity while a timely renewal awaits decision.
What should you do now?Submit renewal on time and retain submission evidence and the decision.
Arabic text of Article 21
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
مدة الترخيص وشروط وإجراءات تجديده
أ- يسري ترخيص المستودع الضريبي لمدة سنة ميلادية تبدأ من تاريخ صدوره.
ب- يجوز تجديد الترخيص لمدة أو لمدد أخرى مماثلة بذات الشروط والإجراءات المقررة بشأن تقديم طلب الترخيص الأصلي، وذلك بناءً على طلب يقدم للوزارة من المرخص له على النموذج المعد لهذا الغرض، وذلك قبل انتهاء صلاحية سريان الترخيص السابق بفترة لا تزيد على (90) يوماً.
ج- في حال الموافقة على طلب التجديد، يسري الترخيص الجديد من نهاية اليوم الأخير للترخيص السابق.
د- في حال تم تقديم طلب التجديد خلال المدة المذكورة وانتهت مدة صلاحية الترخيص السابق دون أن يصدر قرار بالتجديد، فيسري الترخيص السابق لحين صدور قرار بالتجديد.
What does the Article mean in plain language?
The licence runs one calendar year from issue; renewal is requested within the 90 days before expiry and the new licence runs from the end of the old one. If a renewal filed in that window is undecided at expiry, the old licence continues until the decision.
Relevant to producers or warehouse operators keeping goods under suspension.
Submit renewal on time and retain submission evidence and the decision.
How can this rule appear in practice?
A timely renewal is tested against continuation pending decision; a late request is not assumed to have the same effect.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Assuming every renewal request preserves validity.
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?
Submit renewal on time and retain submission evidence and the decision.
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.