The following activities are considered prohibited according to the provisions of Article One of the Anti-Cover-Up Law:
1- Anyone who enables a non-Saudi to invest or engage in any activity that is prohibited for them to practice, such as commercial, professional, industrial, economic, agricultural activities, or brokerage and mediation work, or banking or financial activities, or educational activities, or transportation, or any other activities, whether by using their name, or their license, or their commercial registration, or by any other means of modification.
2- A non-Saudi who invests or engages in a commercial, industrial, economic, agricultural, medical, media, brokerage and mediation activities, or banking or financial activities, or educational activities, or transportation, or any other activities in the name of a citizen or investor.
3- A non-Saudi who works in any other way, such as working on a commission basis or by piecework, if what they receive is a higher percentage than what a similar worker receives on average in the Kingdom, provided that the elements of corollary and supervision by the employer are not present.

1- The duties of inspection and administrative control shall be carried out by employees whose names are designated by a decision from the Minister of Commerce and Industry, provided that none of them holds a rank lower than the fifth, that they possess competence and integrity, and that their educational qualification is at least a high school diploma. They shall have the status of inspection officers.
2- Before commencing inspection procedures, the inspection officers must present their work identification upon entering the sites subject to inspection and control. They are required to maintain the confidentiality of the information they obtain and must not infringe upon the rights of the suspects or defame them.

• The enforcement officers, whether collectively or individually, are responsible for the following:

• 1- Investigating and inquiring into cases of concealment, gathering and evaluating evidence, and carrying out all legal procedures to clarify the truth regarding the verification of the occurrence of the violation and the location of its commission.

• 2- Receiving notifications and complaints, recording them in a special register prepared for that purpose, and preparing a report that includes the location and time of the notification, complete information about the notifier's name and identity, address, phone number, and the names of the suspected individuals. A complete description of the location of the notification and the evidence submitted with the notification should also be included.

• 3- Proceeding to the site of the violation and securing it along with supporting documents to prove the suspicion of concealment, and retaining them, provided that a seizure report is prepared indicating the time, day, and date of the seizure, the name of the person found at the site, their nationality and status, their identity number, its date and source, the address and type of the site, the activity being conducted there, the phone number and P.O. Box, the number of seized documents and their description, their preservation, and an initial assessment of the existing items in the establishment. The report shall be signed by the enforcement officer and the person found at the site.

• 4- Inspecting all establishments, shops, offices, warehouses, and similar entities, and for this purpose, they have the following powers:-

  • A- Entering suspected sites of establishments, shops, warehouses, and stores, identifying the names and addresses of the suspects and those present at the site of the violation, securing witness statements, and hearing the statements of the suspects directly without the need to obtain permission from any other authority to address the violation.

  • B- Opening offices and closed items directly, with full responsibility on the suspects in case of their refusal to open or delaying it.

  • C- Preventing those present at the site from leaving or allowing anyone to enter the site until the inspection is completed and the necessary report is prepared.

  • D- Sealing sites that cannot be opened with red wax and placing security guards from the security authorities on them.

  • E- They may, when necessary, seek assistance from the police to enable them to carry out those procedures.

• 1- In the event of a suspicion of concealment, the Ministry of Commerce may request from the Emir of the region or the governor or their representative to assign the security authority to monitor the suspected establishment or the suspected individuals and to gather information and evidence that proves or disproves the concealment.

• 2- A law enforcement officer may conduct field visits - at any time without being restricted to official working hours as needed - to establishments and shops and similar entities to enforce violations, whether on their own initiative or based on a complaint or report.

• 3- The law enforcement officer is responsible for preparing a server process for the violation that includes the following information:

  • A- The hour, day, date, and location of the server process.

  • B- The name and position of the law enforcement officer.

  • C- The names of the suspects, their nationalities, their identification numbers, their dates of issuance and sources, all personal information about them, and their status as a suspect, witness, or expert, along with their addresses for the purpose of summoning and notifying them.

  • D- The documents required to be presented by the suspects.

  • E- The signature of the server process by the law enforcement officer and by those present at the location of the violation; if they refuse to sign, this will be noted at the end of the server process.

The violation documents are referred from the Ministry or its branches to the branches of the Public Prosecution and Investigation Authority according to territorial jurisdiction, while retaining a copy of all violation documents, including the specification of the violation and the evidence and indications of the accusation.

1- The branches of the Public Prosecution and Investigation Authority shall conduct investigations into violations of the provisions of the Anti-Commercial Concealment Law in accordance with its regulations and the Criminal Procedure Law.
2- The branches of the Public Prosecution and Investigation Authority shall file and pursue criminal cases before the Board of Grievances, thereby avoiding the Ministry of Commerce and Industry and its branches.

1- The Public Prosecution and Investigation Authority may request to prevent the travel of anyone proven by the investigation to be involved in concealment until the final judgment is issued in the case.
2- The investigator may propose the expulsion of the non-Saudi suspect from working in the activity and location of the violation until the final judgment against him is issued and executed.
3- The branches of the Public Prosecution and Investigation Authority may, if the investigation requires, ascertain the balances of the accused in banks, their transfers, and the movement of their accounts, and may seize them, and write to the Saudi Arabian Monetary Authority from the Authority requesting this.

1- The Board of Grievances is responsible for examining and adjudicating the criminal case related to violations of the provisions of the Anti-Commercial Concealment System.
2- The Ministry of Commerce and Industry and its branches shall be provided with a copy of the final rulings.

• A- Notifications received from government agencies and relevant bodies serve as records of the seizure.

• B- Reporting violations of the Anti-Covering Law is the responsibility of individuals who become aware of a covering situation, including:

  • 1- Labor office inspectors.

  • 2- Municipal inspectors.

  • 3- Commercial fraud inspectors.

  • 4- All those who perform criminal procedure duties as stipulated in Article (26) of the Criminal Procedure Law.

  • 5- Chambers of commerce and industry and professional bodies.

  • 6- Entities that issue licenses to practice any activity.

  • 7- Employees and individuals who have been granted criminal procedure powers under specific regulations.

• C- Notifications and complaints from individuals are accepted if they contain the necessary complete information about the notifier.

• D- Notifications are recorded in a report that includes the location and time of the notification, the name of the notifier, complete information about their identity, the names of the accused individuals, a description of the suspicious location, and its address.

1- The penalties imposed shall be executed in accordance with the laws and regulations, and the Ministry of Commerce shall publicize the violators by publishing the text of the final judgment in one or more local newspapers at the expense of the violators, jointly among themselves.
2- The execution of the legal penalties in the case of a conviction shall not be hindered by the action regarding the establishment or the place subject to the violation, whether by sale, lease, liquidation, or transfer of ownership.
3- The fine shall be collected from both the concealer and the concealed party jointly, and it shall be deposited into the account of the Ministry of Commerce.