The Evidentiary Value of Commercial Books - Between Legal Requirements and Digital Transformation in the Saudi Legal System: A Critical Analytical Study

Abstract

This research examines commercial books under the Saudi legal system through an analytical and critical study of their statutory regulation and evidentiary value. It aims to clarify the concept of commercial books, the scope of the obligation to maintain them, their types, and the requirements governing their regularity and preservation. The study also addresses the legal regulation of electronic commercial books and the extent to which it keeps pace with the digital transformation taking place in the Kingdom of Saudi Arabia.

The research further discusses the evidentiary value of commercial books in favor of and against merchants under the Saudi Law of Evidence, with particular attention to the statutory conditions for relying on such books, the effect of their regularity or irregularity, and the role of the court in examining them and assessing their probative value. The study adopts analytical and critical approaches by examining the relevant statutory provisions and evaluating their suitability for the contemporary commercial environment.

The research concludes that the Saudi legal framework provides, in general, a clear system governing commercial books and their evidentiary value, while also recognizing the use of electronic means for recording and preserving commercial data. Nevertheless, the study identifies a need to further develop certain provisions, particularly those relating to the criteria for the obligation to maintain commercial books, the regulation of electronic books, the integrity of digital data, and the traceability of any amendments made to such data.

The study recommends updating certain provisions of the Commercial Books Law, strengthening coordination between it, the Law of Evidence, and the Electronic Transactions Law, and adopting more detailed rules governing digital commercial books in a manner that keeps pace with modern technological developments, enhances the stability of commercial transactions, and strengthens the evidentiary value of commercial books before the courts.