ZAKAT & THE DUTIES
Zakat is one of the pillars in Islam. Among the dalil for the duties in this ibadah is as mentioned in the Qur’an:
“And perform As-Salat (Iqamat-as-Salat), and give Zakat and obey the Messenger (Muhammad s.a.w.) that you may receive mercy (from Allah)” An-Nur:56
When someone performs the zakah, he has already cleanse his maal or wealth he owns as firman Allah s.w.t.:
“Take sadaqah (alms) from their wealth in order to purify them and sanctify them with it, and invoke Allah for them. Verily! Your invocations are a source of security for them; and Allah is All-Hearer, All-Knower.” At-Taubah:103
To purify means ridding ourselves from being individualistic, greedy in ones self, while in the eyes of the poor(miskin), it is a way to purify ones self from having vengeance, jealousy, envious towards the wealthy. Cleansing one self brings about returning the rights of the poor(miskin) that has been enshrined in the wealth or income of someone.This is further cleared by Allah as follows:
“And in their properties there was the right of the Sail (the beggar who asks) and the Mahrum (the poor who does not ask others)” Adz-Zaariat:19
In this respect, as a muslim, it is our duty to perform the zakah when we have fulfilled the conditions.
ZAKAT REWARD
Quranic Versus:
“Truly those who believe, and do deeds of righteousness, and perform As-Salat (Iqamat-as-Salat), and give Zakat, they will have their reward with their Lord. On them shall be no fear, nor shall they grieve.”Al-Baqarah:277
Other versus as mentioned in the Qur’an:
“The likeness of those who spend their wealth in the way of Allah, is as the likeness of a grain (of corn); it grows seven ears, and each ear has a hundred grains. Allah gives manifold increase to whom He wills. And Allah is All-Sufficient for His creatures’ needs, All-Knower.” Baqarah:261
ZAKAT DISTRIBUTION
The distributional scope as implemented by LZS (MAIS) is in accordance with syara’ while the recipients amongst the asnaf is as per clarified in surah at-Taubah: verse 60 as follows:
” The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allah, and (for) the wayfarers; a duty imposed by Allah. Allah is knower, Wise.” (The Holy Qur’an 9:60)”
Distribution objective:-
To implement zakah distribution as directed by Allah s.w.t.
To efficiently forward the distribution of zakah
To create a balanced community economically, mentally, now and the hereafter
To reduce the poverty level in Selangor
To enhance the Islamic atmosphere in Selangor
To provide confidence to all zakah contributors and the community alike
To intensify various programs to suit the current needs of the asnaf
Definition of Asnaf
Fakir – One who has neither material possessions nor means of livelihood.
Miskin – One with insufficient means of livelihood to meet basic needs.
Amil – One with insufficient means of livelihood to meet basic needs.
Mualaf – One who converts to Islam. Literally those whose hearts are softened.
Gharimin – One who is indebt (money borrowed to meet basic, halal expenditure).
Ibnu Sabil – One who is stranded in journey.
Riqab – One who wants to free himself from bondage or the shackles of slavery.
Fisabililah – Literal meaning ‘In the way of God’, but it is used for Jihad.
TAX AND REDUCTION
Rebate or income tax Zakat payments (including zakat qadha) could be deducted from the individual income tax as stated in Income tax act 1967 section 6A (3) in the current year.
Calculation simulation:
Tax payable : RM 1,000
Zakat on Income : RM 500
Zakat on savings : RM 200
Calculation:
Tax payable – zakat on income + zakat on savings = balance of tax payable
(RM 1,000) – (RM 500) + (RM 200) = RM 300 Tax rebate = RM700
Connection between ‘Potongan Cukai Berjadual’ ( PCB ) and ‘Potongan Zakat Bulanan’ ( Skim Berkat )
According to the government’s warta dated 1 January 2001 under the title of Modes in Income tax (deductions from income) (amendments 2000) effective January 2001:
Where an employee has paid zakat to the relevant zakat authority, the employer could make necessary changes to the PAY or PCB that is to be deducted having proved the zakat payment.
Example 1 :
PCB for January 2005
Zakat paid : RM 55 Zakat paid
PCB scheduled to be deducted : RM 95
New PCB to be deducted : RM 40 ( RM95 – RM 55 )
Example 2 :
PCB for May 2005
Zakat paid : RM 85
PCB scheduled to be deducted : RM 50
New PCB to be deducted : None
The surplus zakat amounting to RM35 as in example 2 above could be brought forward to be deducted from the PCB for the preceding month. However, any recalculation can only be done for the same year.
Excerpt from the Monthly Deduction Tax Schedule
With this amendment, you can apply immediately to your employer to have your PCB and zakat deductions to be recalculated (at any time as provided by the employer).
You may not wait until next year to have your amendments made by IRB
ZAKAT CALCULATION
Due to changes that have been made by the MAJLIS FATWA OF SELANGOR on Zakat culculation ; please do visit the Lembaga Zakat Selangor website for more information.
The types of zakat as follows:-
Zakat Calculator for Income Zakat Calculator for Income
Zakat Calculator for Trade and Business
Zakat Calculator for Savings
Zakat Calculator for Gold
Zakat Calculator for Investment
Zakat Calculator for EPF