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Oleh webhead pada Wed, 21/10/2009 - 2:30pm

Difailkan dibawah:

Maklumat Zakat
Fatwa

The rule or law on distributing zakat personally and qada zakat

In context of national administration and public interest, zakat is the catalyst or stimulus to the Muslims economy. There are laws and orders that are set by the ruler to protect the right and interests of zakat.
Although from syarak point of view, the act of distributing zakat personally (instead of using the correct channel) to the rightful asnaf is valid, the action has violated the ruler laws and thus is sinful. In Islam, it is compulsory to abide all rules and regulations laid by the ruler on righteous matter.
Qada Zakat; it is obligatory for unpaid zakat that has met all the necessary conditions.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=250

Payment of zakat on Employee Contibution Fund right after it is withdrawn – an alternative

According to Shafi’ites (Mazhab Syafie) view, zakat on properties is obligatory as soon as its nisab and haul are reached. EPF money is a type of savings. When the money is withdrawn and both conditions are met and zakat is therefore due. However most Muslim scholars view that zakat on properties can be paid earlier than the intended time, provided the nisab has been reached.
Based on the above view, Muzakarah resolves that the National Fatwa Committee decisions during its 5th presiding on 16th to 17th November 1982 is amended as follows:

EPF contributors are urged to pay their zakat as soon as they receive or withdraw the money and if the nisab is reached, without waiting for a year haul

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=249

Zakat on Felda and its subsidiaries income

FELDA is obliged to pay zakat on its combined income with the subsidiaries, if all transactions and affairs on the equity ownerships and accounts of the subsidiaries are controlled and managed by FELDA.
However, if the income of the subsidiaries are managed in different accounts, the subsidiaries therefore are obliged to pay zakat separately.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=232

Proposal to coordinate the payment of zakat paid by the corporate bodies according to the states (in Malaysia) eligibility

The issue on the movement of zakat paid by corporate bodies, according to the states eligibility does not require a fatwa.

Muzakarah thinks if there is any state that still required assistance in zakat distribution, the state can apply directly to any high collection Majlis Agama Islam Negeri (MAIN). The MAIN then can consider the application and decides.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=231

Zakat on Angkatan Koperasi Kebangsaan Malaysia (ANGKASA)

ANGKASA is obliged to pay zakat of 2.5% if the nisab and haul are reached, after all services, management and income tax expenditure is deducted.
Zakat must be paid based on the income and profit earned from the business carried out when there is an increment and expansion to the value and capital.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=171

Zakat on the corporations/subsidiaries own by Perbadanan Nasional Berhad (PNB)

Pemodalan Nasional Berhad (PNB) owns unconsolidated subsidiaries. At the moment the subsidiaries are not subjected to zakat. Zakat is only imposed to the individual investors and shareholders.
Therefore, PNB is responsible to give awareness to the individual investor to pay zakat for them. PNB is also required to remind the shareholders to pay zakat.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=170

Zakat on corporations that owned by both Muslim and non-Muslim shareholders

For corporations that have a mixed of Muslim and non-Muslim shareholders, only Muslims owned shares are subjected to zakat.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=169

Zakat on corporations owned by Tabung Haji

Tabung Haji subsidiaries are obliged to pay their own zakat.
During calculation, dividends declared by subsidiaries and paid to the parent company must be deducted.
Zakat must be paid according to the initial capital and profit if any.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=168

Zakat fitrah for Muslim captives in prison

Zakat Fitrah is obligatory to all Muslim captives in prison if any the following conditions (syarat wajib) is met:

Individuals that have excess of food or property, more than themselves and their dependents required on the night and in the morning of Hari Raya.
A child that was born before the sunset of the last day of Ramadhan and live after the sunset.
A person who converted to Islam before the sunset of the last day of Ramadhan and remains as a Muslim.
A person who dies after the sunset of the last day of Ramadhan.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=167

Zakat on income (salary) and the rate

The calculation is based on the gross annual income and the rate is 2.5% on that amount.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=166

Zakat on Syariah-based banks and financial institutions where the parent companies are owned by non-Muslim

All Islamic banking institutions and counters that carries out business transactions based on syarak even though the parent/holding companies are non-Muslim are obliged to pay zakat.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=165

Zakat for consulting firms

Zakat is only compulsory to the Muslims shares of any consulting firm that is owned by a mix group of Muslims and non-Muslims.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=164

Women and non-Muslim as zakat (on income) collectors at Lembaga Hasil Dalam Negeri

Non-Muslims are not allowed to be zakat collectors. Muslim women on the other hand are allowed to be zakat (on income) collectors at LHDN.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=160

Determining zakat fitrah price in Malaysia

Price of zakat fitrah for all states in Peninsular Malaysia is based on the local price set by BERNAS for one ‘gantang’ Baghdad equivalent to 2.60 kg of ‘Super Tempatan A Grade’.
Price of zakat fitrah for Sabah and Sarawak is based on the local price set by BERNAS for one ‘gantang’ Baghdad equivalent to 2.70 kg of Vietnam White Rice (Sabah) and Thai White Rice (Sarawak).

http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=148

Zakat on salary and professional income

The Inland Revenue Board (IRB) must allow rebate from income tax, the amount paid by Muslims for zakat on their salary.
Professional income is subjected to zakat because it is included in zakat on business.
Muzakarah agrees that zakat on salary (from employment) is obligatory for those who are eligible.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=25

Zakat on qurban and aqiqah of deer (livestock)

Deer are not obliged to zakat and cannot be used for qurban or aqiqah purpose.
If traded, then zakat on business is obligatory with rate of 2.5%.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=24

Zakat for corporations

Corporations are obliged to pay zakat if the following conditions are met:

Muslims own the business.
Free Muslims own the business.
Full ownership.
Reach its nisab.
complete its haul (full lunar year/354.3 days)
Zakat rate is 2.5%.
For corporations owned by a mixed group of Muslims and non-Muslims, zakat is compulsory on the net profit earned for shares owned by Muslim.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=23

Zakat for MARA

MARA is not obliged to pay zakat because it does not fulfill a condition required for eligibility, that is 'fully owned'.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=22

Zakat for Koperasi Shamelin and similar institutions

Cooperatives are obliged to pay zakat on behalf of its members.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=21

Zakat on EPF money

Based on Shafi’ites (Mazhab Syafie) view, money that is withdrawn by Muslim workers from the Employee Provident Fund is zakatable a year after the money acceptance, means when the haul is reached.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=20

Payment of zakat by Tabung Haji

Lembaga Urusan dan Tabung Haji is obliged to pay zakat on behalf of its depositors for their savings, investment results, traded properties and all the profits resulting from each category.
After zakat is paid, only then the profit will be distributed between Lembaga Urusan dan Tabung Haji and its depositors according to the determined percentage.
Lembaga Urusan dan Tabung Haji itself is not obliged to pay zakat on the income earned from the above (ii) activity.
The zakat must be paid to the Majlis Agama Islam Negeri according to the amount of savings, in the respective states.

Reference: http://www.e-fatwa.gov.my/jakim/keputusan_view.asp?keyID=19

Metric system used in zakat dealings