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Saudi enforcement law has undergone significant reform with the issuance of the new Enforcement Law of 1447 AH. It reorganises the recovery of rights and enforcement of judgments and enforceable instruments, introducing provisions on asset attachment, travel bans, challenges to decisions, coercive detention, and creditor and debtor protections.

Individuals and businesses often ask: Has Article 46 been repealed? Are travel bans still possible? Can a creditor attach a bank account? Has coercive detention ended? And what happens to older enforcement applications?

This article explains these questions using official Saudi texts, distinguishing the provisions that apply once the new law enters into force.

1. What is the new Enforcement Law, and when does it apply?

The law was issued under Royal Decree No. M/237 dated 3/11/1447 AH and published in Umm Al-Qura on 1 May 2026.

Article 65 provides for commencement after 180 days from publication, giving a calculated commencement date of 28 October 2026. It replaces the Enforcement Law of 1433 AH and its amendments, subject to the applicable transitional provisions and exceptions.

2. Has the former Article 46 been repealed?

Article 46 remains a numbered provision in the new law, but its subject and legal effect have changed substantially.

Under the former law: The article concerned measures against a debtor who failed to comply with an enforceable instrument or disclose sufficient assets within five days of notification of the enforcement order, or publication where notification was not possible, under the statutory text.

Its principal measures included:

• Banning the debtor from travel.
• Suspending the issuance of powers of attorney relating to assets.
• Disclosure, attachment and enforcement against the debtor's assets.
• Disclosure of commercial and professional licences and registrations.
• Notifying credit information agencies of non-compliance.

It also included additional measures available to the enforcement judge, depending on the circumstances and applicable legal controls.

Under the new law: Article 46 now regulates the right of an interested party to challenge orders and decisions concerning enforcement procedures specified in the regulations. This does not abolish the enforcement court's powers to attach assets or impose travel bans; those rules have been redistributed among other articles.

3. What does the new Article 46 provide?

The article contains three principal rules:

1. The right to challenge: Any interested party may challenge orders and decisions relating to enforcement procedures specified in the regulations, whether issued by the court, the competent administration or the private sector.
2. Time limit and competent authority: The challenge and its determination are before the court president or a person designated by the Supreme Judicial Council, within ten working days from the day after access to the decision or order is made available, as specified in the regulations.
3. Finality: The decision on a challenge under this article is final.

The authority considering the challenge may stay the challenged order or decision where doing so serves the relevant interest, pending determination of the challenge.

4. Can a debtor challenge enforcement decisions?

Yes, where the decision is challengeable under Article 46 and the regulations. The right is not limited to debtors: creditors and other interested persons may also use it if the legal requirements are met.

Not every enforcement decision can be challenged through this route. It is important to distinguish:

• A challenge to an enforcement procedure: Under Article 46, for decisions specified in the regulations.
• An enforcement dispute: Under Article 45, concerning the validity of the enforceable instrument, its enforcement conditions or the court's jurisdiction to enforce it.
• An appeal against a judgment: Through the procedures applicable to judgments that may be appealed.

5. Does filing a challenge immediately stop enforcement?

No. Filing a challenge does not automatically stay enforcement. Proceedings ordinarily continue unless the authority considering the dispute or challenge decides otherwise, under Article 47.

Where a stay is ordered, the related procedures and time limits are suspended within its scope. Merely filing a challenge therefore does not mean that attachment or other measures have stopped.

6. Where are the former Article 46 measures now found?

Many measures have been reorganised into separate articles of the new law:

7. When does compulsory enforcement begin?

Under Article 18, compulsory enforcement against assets begins immediately if five working days have passed since notification of the enforcement order, or its lawful announcement, without performance of the obligation.

If the debtor provides a bank guarantee sufficient to satisfy the right, an additional ten working days are allowed under the statutory provision.

Measures include notifying licensed credit information agencies of non-compliance and attaching and enforcing against the debtor's present and future assets, subject to the relevant controls.

8. Have travel bans been abolished?

No. Article 19 regulates travel bans differently. Once the period specified in Article 18 has expired, the court orders a ban on travel outside the Kingdom at the enforcement applicant's request.

• The ban may last up to three years.
• The court may extend it on a fresh application by the enforcement applicant.
• The total period of travel bans must not exceed six years.
• The travel ban ends when the enforcement application ends.

When is a travel ban lifted? Article 19 provides for lifting the ban in the following circumstances, subject to the controls set out in the regulations:

1. A need for treatment outside the Kingdom established by an approved medical report.
2. The total debt or debts under enforcement fall within the small amounts specified in the regulations.
3. The debtor's profession, trade or job requires travel outside the Kingdom.
4. The travel ban would cause harm to the debtor.
5. Disclosure of assets sufficient to satisfy the debt, with no obstacle to recovery from them.

The court verifies the circumstances and applicable requirements when considering an application to lift the ban.

9. Can a bank account be attached?

Yes. The law permits attachment and enforcement against the debtor's assets under its provisions. This may include funds held by financial institutions and funds received in the future.

Attachment is not unlimited: the law protects certain assets and sets controls proportionate to the debt.

10. Can the whole salary be attached?

Not in ordinary circumstances. Article 26 permits attachment of one half of total wages or salary for maintenance debts and one third for other debts.

Where maintenance and other debts compete, the article's allocation rules apply. For civil and military retirement pensions, one half may be attached for maintenance and one quarter for other debts, subject to the rules governing competing claims.

11. Can the debtor's home or car be attached?

The law protects the residence and means of transport needed by the debtor or their dependants, to the extent reasonably sufficient, together with items needed to practise a profession or trade personally and personal necessities.

This protection is not absolute. These assets may be attached and enforced against if pledged or mortgaged to the creditor, or if they are the very property belonging to the enforcement applicant.

12. Can assets exceeding the debt be attached?

Attachment is ordinarily limited to the debt claimed. Article 25 makes an exception for indivisible assets.

A debtor who proves that their assets exceed the amount due may designate an asset for priority enforcement. The court must accept this unless it prejudices enforcement.

13. Can a creditor trace hidden assets?

Yes. Articles 20 and 21 permit asset tracing where there are indications of concealment or removal, on the enforcement applicant's request and subject to legal requirements. This may involve competent authorities or licensed private providers, requests for information and questioning within statutory limits.

Kinship or a financial relationship alone does not prove asset removal. The prescribed indications and legal controls must be present.

14. Can a debtor transfer assets to avoid enforcement?

Disposing of assets to obstruct enforcement may have serious legal consequences. Subject to its conditions, Article 24 permits proceedings to invalidate certain pre-attachment transactions, including gifts, donations, early payment of debts and unusual financial transactions.

Disposing of the assets subject to enforcement after an attachment order has been issued is invalid under the same article. Concealment, removal or deliberate obstruction of enforcement may also result in criminal liability.

15. Has coercive detention been abolished under the new law?

It has not been abolished entirely. Financial enforcement to recover debts from assets must be distinguished from direct enforcement requiring someone to perform, or refrain from, an act.

Article 37 permits detention to compel direct performance where thirty working days have passed after any of the compulsory enforcement measures under Article 36 without compliance, at the enforcement applicant's request.

Detention may last up to 180 days and may be extended for a further period at the enforcement applicant's request, under the article's provisions.

Exemptions from detention include:

• A person who has not exceeded eighteen years of age.
• A person whose illness makes detention intolerable, as established by an approved medical report.
• A pregnant woman or a woman with a child who has not exceeded two years of age.
• An ascendant or descendant of the enforcement applicant.

The right under the enforceable instrument does not expire when detention ends. This is not a general rule allowing imprisonment of everyone who is late paying a financial debt.

16. How does coercive detention differ from criminal imprisonment?

Detention under Article 37 is intended to compel an obligation involving direct performance, subject to its conditions. Criminal imprisonment, by contrast, may follow a separate offence such as hiding or removing assets to prevent recovery, deliberately obstructing enforcement or intentionally providing misleading information.

Article 50 provides for penalties of up to three years' imprisonment and a fine of up to SAR 1 million, or either penalty, depending on the offence and proof of its elements. Article 52 provides a more severe penalty for dissipating substantial assets where its conditions are met.

17. Can a creditor seek a fine for the debtor's delay?

Article 18 allows the court to impose a daily fine of up to SAR 5,000 for each day of non-compliance, subject to the overall limit specified in the regulations.

The fine is not automatic in every case of delay, and its proceeds go to the State Treasury rather than automatically compensating the creditor. For direct enforcement, Article 36 contains separate daily-fine provisions with a limit of up to SAR 10,000.

18. Does claiming insolvency stop enforcement?

A claim of insolvency alone does not discharge the debt or end proceedings. It is subject to the applicable rules and evidential procedures.

The Cabinet decision accompanying the law preserves the former law's insolvency provisions until civil insolvency legislation is issued and takes effect. A debtor without a bank balance is therefore not automatically legally insolvent.

19. Can a creditor enforce a promissory note?

Yes. Article 7 of the new law requires bills of exchange and promissory notes to be registered on national electronic platforms, subject to the conditions, controls and procedures specified in the regulations.

Transitional rule: Bills of exchange and promissory notes issued before commencement and meeting the legal requirements other than electronic registration remain enforceable instruments for one year after commencement.

Distinguish the issue date from the enforcement application date; do not assume that every paper instrument immediately loses its enforceability.

20. Is there a time limit for enforcing an old instrument?

Under Article 11, without prejudice to other applicable statutory provisions, an enforcement application is not accepted where more than ten years have passed since the instrument's due date.

This matters when assessing older instruments, alongside specific time limits under related laws. It must not be confused with the duration of a registered enforcement application or transitional rules for earlier instruments.

21. What if the debtor has no assets?

Under Article 43, the enforcement application ends if the court finds that the debtor has no assets, by a decision that may be challenged under the prescribed procedures.

Ending the application for this reason does not extinguish the underlying right. The creditor may resume enforcement when sufficient grounds arise, under the law.

22. Can the creditor withdraw an enforcement application?

Yes. An application may end by agreement between creditor and debtor, for another reason decided by the applicant, or upon discharge of the debt. Distinguish between:

• Ending the enforcement application while retaining the underlying right.
• Waiving the right itself.
• Finally releasing the debtor from the debt.
• Payment and full satisfaction of the obligation.

Each has its own legal consequences. Settlements and financial agreements should therefore be clearly documented.

23. Can a closed enforcement application be reopened?

Yes, in specified circumstances. Article 43 preserves the creditor's right to resume an application where grounds exist, including lack of assets, inability to enforce and certain other forms of termination.

Reopening is not available without limit in every closure, particularly where the debt has been discharged or fully paid.

24. What happens to applications pending before the new law?

Earlier procedures have not all been invalidated. The Cabinet preserved the validity of judgments, orders and decisions issued before commencement under the rules applicable when they were issued.

Enforcement disputes already decided by final judgments before commencement are also excluded from the new law's application. Each file must therefore be assessed by the dates of its orders, the nature of its procedures and its status at commencement.

25. Does the new Article 46 cover every decision?

No. It covers orders and decisions relating to enforcement procedures specified in the regulations. Other matters may require an enforcement dispute, a judgment appeal or separate proceedings.

A challenge should not be filed without identifying the decision's nature, legal basis and competent reviewing authority.

26. When does the ten-day period start?

Under Article 46, it runs from the day after access to the decision or order is made available, as specified in the regulations. These are ten working days, not calendar days.

Do not calculate it solely from an oral report of the decision or informal discovery without checking the approved mechanism for making it available.

27. Can a challenge be filed after the deadline?

The statutory deadline must ordinarily be met. Any reason affecting its calculation, or acceptance of a late application, depends on the rules and procedures applicable to the case.

Act promptly when the decision becomes available rather than waiting until the last days.

28. Can a third party challenge attachment of their property?

An interested person may assert their rights before the competent authority, depending on the dispute. If attached property is claimed by another owner, ownership documents and the type of attachment must be reviewed to identify the correct route.

Article 46 should not be assumed to be the only or correct route in every case; an enforcement dispute or another procedure may be necessary.

29. Is enforcement now entirely electronic?

Article 62 provides for approved electronic means in enforcement decisions and procedures. A decision or procedure may be dispensed with where its purpose is achieved through approved modern technology. Ordinary methods remain available where electronic means or such technology cannot be used.

This makes monitoring official notification channels and electronic accounts linked to enforcement applications especially important.

30. What should a debtor do upon receiving an enforcement order?

1. Check the validity of the enforceable instrument and application details.
2. Review the amount claimed and whether it is due.
3. Check for prior payments, settlements or releases.
4. Monitor the notification date and associated deadlines.
5. Disclose assets as legally required.
6. Submit evidence of payment, a guarantee or a challenge through the appropriate route.
7. Avoid hiding assets or disposing of them to obstruct enforcement.

A prompt, organised response may prevent further procedures and costs.

31. What should a creditor do to pursue recovery?

1. Ensure the enforceable instrument meets legal requirements.
2. Verify the debtor's details and the amount claimed.
3. Complete the supporting documentation.
4. Monitor deadlines and judicial procedures.
5. Seek travel bans or asset tracing where the conditions are met.
6. Handle payment records and settlements carefully.
7. End the application once the right is satisfied, within the applicable period and procedures.

Misusing enforcement procedures to harm the debtor may result in legal liability under Article 53.

32. Does the new law guarantee recovery of every debt?

No such guarantee can be given. The law provides recovery tools, but the outcome depends on a valid instrument, available and accessible assets, and the absence of legal barriers or creditors with prior rights.

Obtaining a favourable judgment must be distinguished from actual enforcement and recovery of the awarded sum.

33. Can the underlying debt be disputed before the enforcement court?

Under Article 4, the enforcement court checks the instrument's requirements, enforces it and resolves enforcement disputes within its jurisdiction, without examining the underlying right itself.

Disputes over the underlying right may require proceedings before the competent court, depending on the relationship. Article 45 permits enforcement disputes about the instrument's validity, enforcement conditions or the court's jurisdiction, within the relevant jurisdictional limits.

34. What are the key differences between the former and new laws?

35. Do the rules apply to residents and companies?

Enforcement provisions concern instruments, rights and persons within Saudi enforcement courts' jurisdiction. Practical outcomes may differ according to whether the debtor is an individual or a legal entity and the nature of its assets and obligations.

A travel ban does not prevent competent authorities from exercising their powers to terminate a non-Saudi's residency, order departure or deportation. Article 41 contains specific provisions for enforcement against private legal entities.

Conclusion: What matters most about the new Article 46?

The central change is that Article 46 becomes a route to challenge certain enforcement decisions and procedures, rather than collecting measures against a debtor in default.

Attachment, travel bans and asset tracing have not disappeared; they have been reorganised in other articles. Coercive detention has not been abolished entirely, and its scope must be distinguished from criminal penalties for obstructing enforcement and hiding assets.

Not every debtor is deliberately delaying, not every financial difficulty is proven insolvency, and creditors may only seek measures whose legal conditions are met. Understanding deadlines, rights and the correct route from the outset helps protect financial interests and avoid prolonged disputes.

Speed and trust support business growth. As transactions and agreements increase, business owners, investors and individuals ask: how can I document my financial rights and reduce the risks of default and disputes?

At Azzam Saleh Alawwami Law Office, we believe preventive legal protection supports sustainable business. A properly prepared and used promissory note is an important tool, but it is not an absolute payment guarantee or a substitute for assessing the transaction and the other party.

What is a promissory note, and why does it matter?

It is a negotiable instrument containing an unconditional undertaking by its maker to pay a specified sum to the beneficiary. The payment date follows its particulars and the applicable legal provisions.

Rather than relying on an oral promise or scattered correspondence, a valid note helps document the sum and payment obligation. It should complement a clear contract, delivery records, invoices and payment evidence, rather than be your only supporting document.

How can it help protect your money?

1. A route to seek enforcement: Negotiable instruments are enforceable instruments under the applicable Enforcement Law. Enforcement of a compliant note may be sought when payment is due, without first obtaining a judgment on the merits in every case. Acceptance and recovery remain subject to verification and legal procedures; payment is neither immediate nor guaranteed.

2. A regulated obligation, not absolute immunity: Signing a note does not eliminate every defence or completely separate it from the underlying relationship in all circumstances. Its effect depends on the parties, its transfer and the defence raised. Rules restricting personal defences have a defined scope and exceptions, and disputes over validity and entitlement remain for the competent authority.

3. Electronic issuance and storage through Nafith: The platform enables electronic creation with the parties' participation and approved authentication, storage and electronic links to enforcement courts. These services organise information and reduce loss and damage risks, but do not justify claims of absolute security or that all paper notes have been abolished.

What particulars does a valid note require?

Article 87 of the Commercial Papers Law specifies particulars including:

1. An order clause or the words 'promissory note' in the body and language of the instrument.
2. An unconditional promise to pay a specified monetary sum.
3. The due date and place of payment.
4. The name of the payee or the person to whose order payment is made.
5. The date and place of issue and the maker's signature.

Not every missing particular automatically invalidates it as a promissory note: Article 88 provides specific alternatives. A note without a maturity date is payable on sight. If the place of payment or maker's domicile is missing, the place of issue applies; if the place of issue is missing, the place beside the maker's name applies. Outside these exceptions, the document may lose its commercial-instrument status; its evidential value or recovery on another basis requires separate assessment.

Notice on the new Enforcement Law and electronic registration

A new Enforcement Law was published in Umm Al-Qura on 1 May 2026, with commencement 180 days after publication. Article 7 includes bills of exchange and promissory notes registered on national electronic platforms as enforceable instruments, subject to the regulations. Consider commencement dates and related requirements when issuing or enforcing a note, rather than relying only on an old paper form.

Practices that help protect your transactions

• Check the parties' details and the signatory's capacity and authority to represent the business.
• Do not sign a blank note; ensure the amount and maturity are clear.
• Document the note's relationship to the transaction and every partial or full payment to avoid claiming sums already paid.
• Review the applicable requirements and deadlines before seeking enforcement.

How can Azzam Saleh Alawwami Law Office support you?

Successful investment needs more than effective negotiation; rights and obligations also need careful structuring. We assist with reviewing and drafting notes, guidance on electronic issuance, assessing claim documents and representation in enforcement proceedings within the agreed scope. No wording guarantees immunity from challenge or a particular judicial outcome.

Do you hold a business registration for a shop or company, but leave everything to an expatriate worker who operates it for their own account and keeps the profits, paying you a fixed monthly sum? Or are you a non-Saudi investor carrying on an unlicensed activity behind someone else's name?

If so, or if you are unsure about your business arrangements, urgent legal review may be needed. A commercial registration or written contract alone does not establish compliance: the actual activity and its conformity with the law matter.

This article from Azzam Saleh Alawwami Law Office explains commercial concealment, statutory penalties and practical steps to reduce risk.

What exactly is commercial concealment?

Concealment involves an arrangement enabling a non-Saudi to conduct an economic activity in the Kingdom for which they are not licensed, using a licence or approval issued to the concealing party. Article 3 of the Anti-Concealment Law includes enabling a non-Saudi to operate for their own account using another person's name, commercial registration or licence.

A familiar arrangement is: 'You run the shop, I lend my name, you keep the profit and I receive a percentage or fixed sum.' If it enables a non-Saudi to conduct an unlicensed activity for their own account, it may constitute concealment.

Important note: A manager's nationality or managerial role alone does not establish concealment. The definition calls for assessment of the real relationship, whose account the activity serves, and actual licensing and powers, rather than the job title alone.

How is commercial concealment detected?

The absence of inspectors does not establish compliance. The Ministry of Commerce has explained that electronic evidence may be used. Financial and administrative indicators are assessed in context; an isolated indicator is not a final finding of guilt.

Practices that warrant review include:

1. Account activity: Transactions inconsistent with the employment relationship or without clear supporting grounds or sources.
2. Financial control: Control over business accounts and transaction tools beyond the person's legal or contractual powers.
3. Actual management: Someone acting as the owner and for their own account, without effective oversight by the business holder.

Penalties for commercial concealment in Saudi Arabia

Article 9 provides for up to five years' imprisonment and a fine of up to SAR 5 million, or either penalty. Assessment takes account of factors including the activity's scale, revenue, duration and impact. These are maximum limits, not a fixed sentence in every case.

• Confiscation: Confiscation of proceeds connected with the offence under the law, while protecting good-faith third-party rights.
• Statutory consequences of conviction: These include dissolution of the business, cancellation of its licence and commercial registration, and a five-year ban on any economic activity for the convicted enabling party, within the judgment's scope and statutory provisions.
• A convicted non-Saudi: Deportation from the Kingdom and a ban on returning for work, under the applicable provisions.

When should you consult a specialist?

Legitimate management can be confused with practices raising concealment concerns. Seek legal advice in circumstances such as:

• Receiving a notice, document request or summons from a competent authority concerning your business.
• Reviewing operating or management contracts, profit allocation and financial powers.
• Assessing lawful participation by a non-Saudi investor, with the required investment, registration or licensing formalities for the activity and circumstances.

A management contract or profit-sharing arrangement does not automatically legitimise conduct that breaches the law. Nor should an exemption or correction period be assumed available without checking its conditions and current applicability.

Protecting your business starts with a review

Do not wait for an investigation. Review contracts, document powers, audit cash flows and ensure actual practices match the lawful structure. Regular legal and accounting review helps identify and address gaps, without guaranteeing freedom from liability.

Your business may receive a decision demanding additional customs payments, imposing a fine or rejecting a refund. Protecting your rights starts with understanding its reasons, reviewing the documents and identifying the appropriate legal procedure.

A strong objection does more than reject the amount: it identifies the disagreement and provides supporting evidence.

Which decisions can be challenged?

The Zakat, Tax and Customs Authority offers an electronic service for objections to customs collection and penalty decisions and rejected refund requests. It requires a memorandum explaining the grounds and supporting documents. [1]

How should you prepare an objection file?

In practice, gather the challenged decision, proof of notification, the customs declaration, invoices, shipping documents and related correspondence, as appropriate to the dispute.

Build the objection memorandum around three clear elements:

• Facts: What happened, and what decision was issued?
• Grounds: What is disputed, and which documents support it?
• Relief sought: What precise outcome is requested, and why?

If the dispute concerns the goods' description, value or classification, organise the technical and commercial documents supporting your position.

What if the objection is not accepted?

The General Secretariat of Zakat, Tax and Customs Committees explains that rejection, partial acceptance or failure to respond within the statutory period may allow proceedings before the adjudication circuits, subject to the relevant requirements and procedures. [2]

Keep evidence of submission, the reference number and outcome, and monitor the statutory deadlines at every stage.

How can a lawyer help with a customs dispute?

A lawyer can review the decision, assess evidence, identify grounds, draft requests and handle the dispute before the competent authority. Assessment starts with your file's details: grounds and prospects differ from case to case.