Leaves calculation and collection controls to the Executive Regulations.
What should you do now?Consult the Regulations governing penalty calculation and collection.
Arabic text of Article 25
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
تحدِّد اللائحة ضوابط احتساب الغرامة الإدارية المنصوص عليها وآلية تحصيلها.
What does the Article mean in plain language?
This is a cross-reference: calculation and collection detail sits in the Regulations, so its heading alone cannot validate an actual amount.
Any registrant facing a violation or administrative-penalty decision.
Consult the Regulations governing penalty calculation and collection.
How can this rule appear in practice?
After classifying a filing violation, check the calculation basis and procedure before recording the payable penalty.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Deriving a penalty amount from the violation title alone.
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?
Consult the Regulations governing penalty calculation and collection.
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.