Article 251 of Federal Decree-Law No. 31/2021 On the Issuance of the Crimes and Penalties Law defines forgery as altering any written instrument in varied manners with the intention of substituting the false document with the original.

Article 251 of Federal Decree-Law No. 31/2021 embodies two major categories of forgery namely material and moral. The former is a significant alteration of a document, whereas the latter is where the forger alters the meaning or content of the document.

In reference to forgery committed through an information technology (IT) system, the accused will be punished according to the provisions of Federal Decree-Law No. 34/2021 Concerning the Fight Against Rumors and Cybercrime.

The extent of punishment under Federal Decree-Law No. 34/2021 for alleged forgery is elevated in comparison with punishment under Federal Decree-Law No. 31/2021.

• Electronic document: A record saved in a computer or any data to be established, stored, transferred, received, copied, extracted or notified through an electronic device.

• Competent authorities: Federal or local authorities concerned with the electronic security affairs in the state.

• Content: Any information, data or any electronic service.