Are gifts given by a manager to government officials to facilitate company matters considered bribery, and is the employee assigned to deliver them sinful if he cannot refuse for fear of professional harm?

Employees are not permitted to accept gifts by virtue of their positions, as these fall under the category of gifts to officials. As for the giver, if they know that not offering the gift will lead to the loss of a right or its undue delay, then there is no harm in offering it, provided it does not lead to the affirmation of falsehood or the nullification of truth. However, if facilitating the company's affairs means it obtaining what it is not entitled to, or being prioritized over others without justification, then offering these gifts is not permissible and is considered bribery. The questioner is not allowed to deliver them, as this would be aiding in sin, for the Messenger of Allah, peace and blessings be upon him, cursed the briber, the bribed, and the intermediary.