Law of Commercial Books
Art. 1Status unknownSaudi ArabiaRegulation
Issued by Ministry of Investment (misa.gov.sa)
A merchant shall keep the commercial books required by the nature and
importance of his business in a manner that accurately shows his financial
status and the rights and obligations relating to his business; they shall be in
Arabic and shall be well maintained. He shall keep at least the following books:
- Original journal.
- Inventory book.
- General ledger.
A merchant whose capital does not exceed one hundred thousand riyals shall
not be required to keep such books.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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