Imposes corporate liability where an offence is committed in the entity's name, account or interest.
What should you do now?Examine whether conduct was in the legal person's name, account or benefit.
Arabic text of Article 28
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
مع عدم الإخلال بالمسئولية الجنائية للشخص الطبيعي، يُعاقَب الشخص الاعتباري جنائياً إذا ارتُكِبت باسمه أو لحسابه أو لمنفعته أية جريمة من الجرائم المنصوص عليها في هذا القانون بضعف الغرامة المقرَّرة.
What does the Article mean in plain language?
Corporate liability does not erase individual liability. An offence committed in the entity's name, account or interest exposes it to twice the prescribed fine.
Individuals and companies involved in evasion or a possible settlement.
Examine whether conduct was in the legal person's name, account or benefit.
How can this rule appear in practice?
Where an employee submits a document for the company's benefit, examine the company's connection alongside individual responsibility.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Assuming corporate involvement removes individual responsibility or vice versa.
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?
Examine whether conduct was in the legal person's name, account or benefit.
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.