Gives designated officers enforcement and entry powers, while requiring prosecution approval for a residence.
What should you do now?Verify the officer's authority, inspection scope and required permission for homes.
Arabic text of Article 19
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يكون للموظفين الذين يصدر بندْبهم قرار من الوزير المعني بشئون العدل بالاتفاق مع الوزير صفة الضبطية القضائية في تنفيذ أحكام هذا القانون، وذلك بالنسبة للجرائم التي تقع في دوائر اختصاصاتهم، وتكون متعلقة بأعمال وظائفهم، ويكون لهم حق دخول المستودعات الضريبية أو المتاجر ذات الصلة وغلْقِها تحفظياً وضبْط المخالفات وتحرير المحاضر اللازمة. وإذا كان المحل عقاراً معداً للسكنى وجب الحصول على إذن النيابة العامة.
What does the Article mean in plain language?
Designated officers may enter relevant warehouses and shops, record breaches and seize evidence; entry to a residence requires Public Prosecution authorisation.
Operators of warehouses and shops connected with excise goods.
Verify the officer's authority, inspection scope and required permission for homes.
How can this rule appear in practice?
Inspecting a business warehouse differs from entering a home; do not transfer premises powers to homes without the conditions.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Generalising entry powers without considering the premises type.
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?
Verify the officer's authority, inspection scope and required permission for homes.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.