Explains the effect of repeating the same violation within three years on penalties or the licence.
What should you do now?Review violation history, classification and timing before applying enhanced consequences.
Arabic text of Article 42
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
الغرامة الواجب توقيعها في حالة العود
عند تكرار ذات المخالفة خلال ثلاث سنوات من تاريخ صدور قرار الوزارة بثبوت المخالفة، يجوز مضاعفة الغرامة الإدارية المقررة في حق المخالف بموجب ذلك القرار أو وقف ترخيص المستودع الضريبي لمدة لا تزيد على ستة أشهر أو كلاهما معاً.
What does the Article mean in plain language?
Repetition of the same violation within three years enables doubling, warehouse-licence suspension for up to six months, or both.
Relevant to every registrant or licensee during an inspection or violation process.
Review violation history, classification and timing before applying enhanced consequences.
How can this rule appear in practice?
The reviewer identifies the matching prior violation and its date, rather than merely counting all business violations.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Counting repetition without matching violation types.
Related Articles
Breaches, inspection and objections 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?
Review violation history, classification and timing before applying enhanced consequences.
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.
NBR classification of breaches, penalties, evasion cases and sanctions.