Following the 109th meeting of the Federal
Territory Syarak Law Consultative Committee on 31 July 2018, the
Mufti for the Federal Territories, issued a fatwa on 1 June 2021
under P.U.(B) 316/2021, ruling
that the payment of Zakat pendapatan (i.e. annual tax on the income
of Muslims to aid poor people in the Muslim community) is to be
paid based on the state where an individual works, rather than the
state where that individual resides. For example, if an individual
works in Wilayah Persekutuan Kuala Lumpur but resides in Selangor,
his/her Zakat pendapatan is to be paid in Wilayah Persekutuan Kuala
Lumpur.
Comments
Zakat pendapatan is a compulsory annual tax on the income of
Muslims which has to be paid every year to the Zakat Collection
Centre in the various states. The rate of Zakat pendapatan is 2.5%
per annum in all states throughout Malaysia.
Although this fatwa does not change the 2.5% annual payment rate of
Zakat pendapatan, it does however direct the payment of the same to
the Zakat Collection Centre in the state where an individual works.
This fatwa is seen to be in line with the view of Muslim scholars
who believe that the poor people living in a particular state where
an individual works should be the main beneficiaries of the
assistance of his/her fellow Muslims working and earning in their
state.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
