Moves a deadline to the next working day where it expires on a day off or an official holiday.
What should you do now?Check the final day, any day off or official holiday and the next working day.
Arabic text of Article 49
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
المدد الزمنية
في حال صادف انتهاء المدة الزمنية المحددة لإتمام أي إجراء يوم إجازة أو عطلة رسمية، تُمدد المدة المحددة إلى أول يوم عمل يليه.
What does the Article mean in plain language?
A deadline ending on a day off or official holiday moves to the next working day; workload or absence does not extend it.
For historical review and commencement; some provisions no longer describe a current filing step.
Check the final day, any day off or official holiday and the next working day.
How can this rule appear in practice?
If the final day is a day off or official holiday, the deadline moves to the next working day; an employee's personal leave does not meet the condition.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating private business leave as a deadline-extending holiday.
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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?
Check the final day, any day off or official holiday and the next working day.
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.
Deadlines, eligible assessments, information and portal procedure.
Decisions, deadlines, form and court challenge, including the movement-permit period.