Governs the penalty decision, possible publication and its status as an enforceable instrument.
What should you do now?Review the penalty decision, enforcement conditions and any publication decision.
Arabic text of Article 23
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يكون فرْض الغرامة الإدارية بقرار من الوزير أو مَن يفوضه بذلك متضمِّناً قيمة الضريبة المستحَقة. ويجوز النص في القرار على نشر منطوقه على نفقة المخالف في صحيفة محلية، أو نشره في أية وسيلة أخرى مناسبة من وسائل النشر، وذلك بحسب نوع المخالفة المرتكَبة وجسامتها وآثارها، وبعد اكتساب القرار الصفة النهائية.
ويُعد القرار الصادر بفرْض الغرامة الإدارية من السندات التنفيذية القابلة للتنفيذ الجبري وِفْقاً لقانون المرافعات المدنية والتجارية الصادر بالمرسوم بقانون رقم (12) لسنة 1971.
What does the Article mean in plain language?
The penalty decision includes the tax due, may order publication after finality, and is enforceable as an execution instrument.
Any registrant facing a violation or administrative-penalty decision.
Review the penalty decision, enforcement conditions and any publication decision.
How can this rule appear in practice?
An inspection observation differs from an enforceable penalty decision satisfying its conditions.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Equating a preliminary observation with an enforceable decision.
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 the penalty decision, enforcement conditions and any publication decision.
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.