Zakat Fund Act 1400 H
Main characteristics:
(a) Zakat shall be levied and distributed voluntarily .
(B) The Fund has its corporate body .
(C) It shall be managed by a council consist of members known for cometence and good conduct with a chairman.
(D) Administration has two departments, are for information and the other was for collecting Zakat.
(E) The committee has levied Zakat through donors contact.
(F) The Act stipulated upon Zakat Council to keep proper accounts, in accordance with sound accountancy bases by submitting budget plan after the Minister ratification.
Zakat Act 1404 H
Main Characteristics:
(A) Obligation of Zakat and it has been as State responisbility .
(B) Imposing of an in tegrated social tax upon non-muslim citizen with the same percentage of Zakat
(C) Tax chamber is responsible for levying Zakat .
Zakat Act 1406-1410 H
Main characteristics:
(A) Emphasizing obligation of zakat.
(B) Establishing of zakat chamber with separate administration headed by Trustee-General to be appointed by the Mintries Council directly.
(C) Zakat chamber has been connected to the Ministry of Social Affairs.
(d) Establishing of Zakat departments nationwide.
Zakat Act 1410 H
Main characteristics:
1- Has obligated Zakat upon whatever called property and such property amount to nisab.
2- Establishment of Trustees – Supreme Council and public Zakat committees.
3- Specification of Zakat resources.
4- Distribution of Zakat locally according to Sharia law.
5- Zakat shall be levied from every Sudanese Muslim who works abroad and shall be spent in accordance with priorities decided by the Council.
6- Infliction of punishment upon whoever refuses, evades or cheats to pay the due Zakat.
7- Exemption of chambers property from taxes and fees.
8- Prohibition of granting any documents or facilities which confer rights or financial privilges save after the applicant producing a certificate of his payment of Zakat .
9- Allocation of 20% to be spent by the owner to paupers and indigents.
Zakat Act 2001
Chapter 1
Preliminary provisions.
1- Title and commencement of Zakat Act.
2- Repeal and saving.
3- Interpretation.
Chapter II
4- Chambers establishment and supervision.
5- Objects of the chambers.
6- Functions and power of the chambers.
7- Establishment and composition of the Council .
8- Functions and powers of the Council.
9- The Trustee General.
10- Functions and powers of Trustee- General.
11- The Ifta committee.
12- The supreme complaints committee.
13- States Zakat chambers.
14- The Zakat Trustees Council in the States.
15- The Trustee General in the State.
Chapter III
The Zakat
16-Obligation of Zakat.
17- General conditions for the levy of Zakat.
18- The Zakat of minerals.
19- Zakat of trade wares.
20- Zakat of gold and silver.
21- Zakat of money and money,s worth.
22- Zakat of debts, stolen, and extorted property.
23-Zakat of treasure-trove.
24- Zakat of crops and fruits.
25- Addition of types of crops and fruits together.
26- Collection of Zakat of crops and fruits wich have been disposed of.
27- Principles to be regarded in the Zakat of crops and fruits.
28- Zakat of livestock.
29- Nisab and amount of Zakat of camels .
30-Nisab and amount of Zakat of cows .
31- Nisab and acount of Zakat of sheep.
32- Addition of property .
33- Zakat of invested property .
34- The Zakat of acquested property.
35- Zakat of salaries , wages , gratuities , pensions and profits of professionals and crafts.
36- Absence of the owner of property subject to Zakat .
37- The property not subject to Zakat .
Chapter IV
38- Ways of expenditure of Zakat , alms donations and gifts .
Chapter V
39- The finacial resources of the chambers.
40- The budget of the chambers .
41- Accounts and auditing
Chapter VI
42-Cheating, evasions or refusal to pay Zakat .
43- Refusal to submit declaration , document or statement.
44- Supply of fines to the chambers.
45-Nature of Zakat property.
46-The secrecy of particulars.
Chapter VII
General provisions
47- Exemption of chambers property from taxes and fees.
48- Deduction of Zakat from the income tax assessment.
49- Certificate of payment of Zakat .
50- Seeking Fatwa.
51- Priority of Zakat property.
52-Power to make regulations.
The Zakat Act 2001
1-This Act may be cited as “The Zakat Act 2001 and shall come in force from the date of promulgation”
Repeal and saving
2- The Zakat Act 1990 shall be repealed prvided that all regulations made thereunder shall remain in force as if they have been made under this Act, until repealed or amended in accordance with provisions thereof .
Interpretation
3- In this Act unless the context otherwise requires:
“Minster”: Means the federal comptent Minster resposible for Zakat chambers.
“Chambers” : Means Zakat chamber made in accordance with Article 4
“Counicl”: Means the Zakat Trustees supreme Council of Trustees.
“Trustee General” Means the Trustee General of Zakat chambers nominated according to Article 9.
“Trustee”: Means the Zakat Trustee of any of Sudan States appointed in accordance with Article 15.
“Zakat” Means the share assessed by Sharia on Muslims property according to Article 17.
“Alms”: Means every property paid voluntarily to the chambers other than Zakat and include propertis donated voluntarily for benevolence purpose.
“Public property”: Means every State owned property unless being allocated for investment as shares” and dividends in any company, corporation or establishment.
“Aquests”: Mean new utility amounts to Nisab of Zakat when acquired where Zakat shall be paid upon payment unless the utility is cover basic need and not developing.
“Treasure-trove”: Includes any treaure of gold, silver or otherwise of minerals found buried in the ground, or emerges to its surface or revealed from water”.
"Minerals" Means every extracted thing from earth but is different form it , and that in accordance with scientific concepts .
" Trade ware " Means any property eligible for trade which is not prohibited by any Sharia , and includes lands, real estates and any utilities. thereof , as well or crops, fruits, cattle ,poultry and forests if owned for trade .
“Crops and fruits. Include cereals, fruits, vegetables and forests products.
“Natural lrrigation”: Means costless irrigation such as irrigation by rainfall, floods, basins and all tyeps of non –artificial irrigation .
“livestock”: Means camels, cows ,sheep and goats.
“cows”:include buffaloes.
“Sheep”: Incude sheep and goats.
“Bint Makhad”: Means a she-camel which completed two years of age and entered into the second.
“Bint labun” Means a she-camel which completed three years of age and entered into the third.
“Higga”: Means a she-camel which completed one year of age and entered into the fourth.
“Jadha”: Means a she-camel which completed four years of age and entered into the fifth.
“Tabie”: means she cow that completed one year of age and entered into the second.
“Mussinah”: a she-cow which completed two years of age and entered into the third.
“Al-Nisab “:Means the taxable limit for Zakat .
“Year(Haul)”: Means a year of the Hijra calendar.
“Paupers”: Means those who do not own their annual food, or family-men who have no income source and a full-time student who does not afford to pay for his-her studies.
“Indigents”: Means the destitutes who do not find what to eat and include one who is unable to earn his/her living due to disablity, as well as invalid who cant afford to pay for treatment expenses and victims of disasters.
“Zakat collectors”: Means all chambers employees and those whohelp them officially or popularly as the case may be.
“Inclined hearts”: Means those turned to Islam recently, or those desired to embrace it ,or if handing out is propected to result in the interest of Islam and Muslims.
“On bonds”:Means freeing captives.
“Insolvent”:Means those who are lawfully unable to repay when debt is due and do not include a corporate body .
“ for the sake of Allah”: Means the needs for defending religion and country and includes propagation of Islam and preaching therefore .
“Wayfarer”: Means a stranded traveler who cannot find means to get to his destination.
“Person”: Means natural and body corporate.
Chapter II
The Chambers :
Chambers Establishment and Supervision .
4-1 There shall be established an independent corporation called:
Zakat Chambers and has its corporate body.
2- The Chambers shall be supervised by the Council.
Objects of the Chambers
5-The Chambers shall have the following objects, namely to:
1- Apply the Zakat ordinance, collect and disburse alms in such away as may achieve purity of property and purification of the soul.
2- Call and guide towards the importance of Zakat and alms and lay down the provisions thereof amongst the people.
.3- Assure the powers of Muslim State regarding collection, administering and distribution ofZakat and alms for those entitled thereto.
4- Receive, collect , administer and distribute Zakat in such a way as may achieve social clemency and integration.
Functions and power of the chambers
5- The chambers shall be resporsibl for collection, administration and distribution of Zakat . without prejudice to the generality of the foregoing it shall have the following functions and powers namely to.
(A) Organize the administrative and finanical affairs, and all activities of the chambers.
(B) Appoint employees and specify their terms of services as to such organization chart service regulations as may be approved by the Counail of Trustees as to qualification requied by work in the chambers.
(C) Collection of Zakat due to such ways as may be specified by requlations.
(D) Require, accept and approve declaration of Zakat payers.
(E) Enter places, inspect and persue recods for purpose of fixing the proper amount of Zakat.
(F) Attach property of all types, as to such extent, as may secure the discharge of Zakat which is not paid in time, without acceptable excuse and sell the same by auction as may be specified by the regulations.
(G) Deposit Zakat funds with the Bank of Sudan , or with the Bank specified by the Council or State Trustees Council as the case may be .
(H ) Constitute committees for complaints, the members, functions and powers shall be specified by the regulations.
(i) Spend Zakat as prescribed by Sharia on such bases as may be laid
down by the Counicl.
(J) Endeavour to provide paupers and indigents with means of living as far as possible, in order to dispense with Zakat .
(K) The participation in plans and proprammes for abatement of poverty and suffering.
(L) Exercise any other functions or powers to achieve the objects of the chambers.
Establishent and compostion of the Coucil
(7) There shall be established at the chamberes a counicl to be known as the Trustees Supreme Council of Zakat and shall be composed of :
(A) The Minster, chairman.
(B) The Trustee General, member and rapporteur.
(c) Anumber of members not exceeding twenty known for competence and good conduct to be appointed by President of the Republic by an order thereof, upon the recommendation of the Minister, provided that due regad in the same shall be paid to represent scientists and major Zakat payers and competent State organs, taking into consideration the representation of the States by a considerable portion.
Functions and powers of the Council
8- The Council shall be the supreme authority which assumes general supervision of achieving objects of the chambers, without prejudice to the generality of the forgoing, the Concil shall have the follwing functions and powers namely to :
(A) Approve of the policies and general plans of the chambers.
(B) Revise and approve the annual budget and final account.
(C) Consider every matter in accordance with priorities and Sharia.
(D) Perform any work, or exercise any power to achieve the objects of the chambers.
(E) Proclaim Zakat Nisab.
(F) Specify policies and guides for spending on different funds according to relevant circumstances.
The Trustee-General
(9) There shall be a Trustee- General for the Chambers to be appointed by the President of the Republic upon recommendation of the Minister and the Council shall specify his emoluments.
Functions and powers of Tiustee-Genral
10- The Trustee- General shall assume the executive responibilty of the chambers and shall be responsible to the Council for the execution of chambers business and the Council decisions. Without prejudice to the generality of the foregoing, he shall have the following functions and powers namely to :
(A) Proposes polices and work plans, and sumbit the same to the council for approval.
(B) Supervises administrative and financial affairs and all activities of the chambers.
(c) Prepares the annual budget and the find account and submit the same to the Council.
(D) Supervises the performance of state chambers.
(E) Prepares an annual report on the performance of the chambers and submits the same to the Council.
(F) Concludes contracts according to the Council mandate.
(G) Disposes of any amount of money in accordance with sharia and legal stipulations.
(H) Superivses Sudanese expatriates Zakat and constitute Zakat committees abroad.
The Ifta Committee
11-There shall be established in the chambers an Ifta committes,to be constituted by an order to the Council, of persons kown for jurisprudence and interest in Islamic and Muslims issues. The regulations shall specify the functions and manners of organizing the business thereof.
The supreme complaints committee
12- There shall be established in the chambers and chambers of knowledgeable, just and competent figures to be appointed by the and decisions of the same shall be final.
States Zakat chambers
13- There shall be established in every Sate a Zakat chambers to be subject to Trustees Council of the State and performs in accordance with policies and general plans of the Council.
The Zakat Trustees council in the states.
14- There shall be established in each State Trustees- Council composed of:
(A) Thiteen Members known for their competence and good conduct, to be appointed by the Governnor upon of Minister provided that due regard is paid to represent scientists and major Zakat payers and the competent organs of the specified State.
(B) The State Trustee-General, member and rapporteur.
(C) The state Zakat chamers estabished under the prvision of sub. Section (1) shall choose from amongst its members a head for the same.
2- The Council, established under the provision of sub-section (1), shall be supervision of the Superme Council of Trutees and its tructions and comply with policies and general plans of the chambers.
3- The established council under the provisions of sub-section(1) shall have, within its territorial jurisdiction, the following functions namely :
(A) Ratify policies and executive plans of State chamber in accordance with general ploicies of the council.
(B) Revise and approve the annual budget and final account according to general ploicies of achieving the chambers object in the State.
The Trustee-General in the State
15-(1)The Trustee-General ,in consultation with the Minister appoint a Zakat Trustee in the State.
(2) The Trutee shall assume the executive responibility relating to Zakat in the State. Without prejudice to generality of the foregoing, he shall have the following functions and powers, namely:
(A) The functions and powers of the Trustee General, as may be organized by the regulations.
(B) To supervise the chambers subordinate branches in the State in cooperation with competent bodies.
(c) Proposes chambers work plan in the State for approval.
(D) Prepares the annual report for performance of chambers in the State and submit the same to Trustees Council of the State.
(E) Co-ordinates with Ministry of culture and social offairs in the State to achieve the social combined programmes.
Chapter III
The Zakat
Levy of Zakat
16- The Zakat shall be levied from every person who is
(A) As Sudanese Muslim, who owns, inside or outside Sudan , any property subject to Zakat with due regard that there shall be no double payment of Zakat.
(B) Anon-Sudanese Muslim who works or resides in Sudan and owns any property subject to Zakat, unless he is bound by law of his own country to pay Zakat and has actually paid the same, or exempted in accordance with agreement prohibit double payment of Zakat.
General conditions for the levy of Zakat
17- (1) For leving the Zakat, there shall be required that.
(A ) A person shall own Sharia Nisab even if the nature of the property changes during the year.
(B) One year has elapsed in cases where one is required to elapase.
(C) The property does not relate to the personal use as prescribed by the regulations.
(D) The person is not indebted in suchaway as may cover all his property or bring the same below the Nisab except crops and fruits Zakat whereas debt related to crops and fruits is rebated and regulations has to specify deducted debts.
2- Where there are several owners, or where there is mixed ownership such that property may be considered as one, Zakat shall be levied on the property as a whole where it reaches the Nisab.
3-The provisions of sub-section (2) shall particularly apply to companies, partnership, co-ownership and family ownerships.
The Zakat of minerals
18-(1) Zakat shall be levied on all kinds of minerals, solid or fluid, upon extraction.
(2) The Nisab for Zakat of minerals shall be assessed proportionate to gold and the amount of Zakat shall be one quarter of one tenth.
Zakat of trade wares
19- (1) The Zakat shall be levied on trade waers , including good debts after deducting such obligations as may be specified by in the regulations.
(2) The time for Zakat of trade wares and funds used therein, shall be when one year has elapsed thereon, and the time for Zakat for other kinds of trade is the time of sale thereof.
(3) The Nisab for Zakat on funds of trade and wares shall be assessed proportionate to gold.
(4) The amount of the Zakat of trade wares shall be one quarter of one tenth.
The Zakat of gold and silver
20- (1) The Zakat shall be levied on gold and silver other than jewerly, where one year has elapsed and the weight of:
(A) Gold is eighty five grams.
(B) Silver is five hundred and ninety five grams.
(2) For the purpose of sub-section (1) gold and silver shall not be required to be minted.
(3) The amount of Zakat of gold and silver shall be one quarter of one tenth.
Zakat of Money and Money,s worth.
21- (1) The Zakat shall be levied on coins, bank notes, deposits, negotiable instrument of monetary value, and amount to Nisab, whether saved or otherwise .
(2) The Nisab of Zakat of all types of property mentioned in sub- section (1) shall be one quarter of one tenth.
(3) Zakat Nisab of property is assessed proportionate to the most carrent standards of gold in Sudan and the committee established under the provision of Article 11 shall carry out that.
Zakat of debts, stolen and extorted property.
22- Zakat shall be levied for one year on the property of person which is not used in trade and borrowed by any person, even if the same remain with debtor, thief or extorter for than one year.
Zakat of treasure – trove
23- Zakat shall be levied on treasure –trove and the amount thereof shall be one fifth and shall levied upon obtaining the same .
Zakat of crops and fruits
24- (1) Zakat shall be levied on crops and fruits of all kinds .
(2) Nisab of Zakat of crops and fruits five ousug equals one handred Rubu , or fifty kails or six hundred and fifty three kilograms as the case may be , or the worth of the medium measured or weighed materials for unmeasured or unweighed .
(3) Time for the levy of Zakat on crops and fruits shall be on the ripening or harvesting thereof .
(4) The amount of crops and fruits Zakat shall be one tenth where they are irrigated by natural irrigation, one half of one tenth where they are irrigated by artificial irrigation .
Addition of types of crops and fruits together
25 – For the purposes of fixing the Nisab for Zakat of crops and fruits , type of the same class shall be added together and also crops and fruits of the same year shall be added together even if time of their planting and soil on which the are grown are different .
Collection of Zakat of crops and fruits which
have been disposed of
(26) 1- Zakat shall be levied on a person who has sold or donated any of his fruits after ripening .
2- Zakat shall be levied on the buyer .donee or heir as if the cultivator if the sale , donation or death has occurred before ripening of crops and fruits .
Principles to be regarded in the Zakat
Of crops and fruits
(27)1- Upon specifying the Nisab of Zakat of crops and fruits the following shall be regarded :
(a) No Zakat shall be levied on what is eaten by the owners of the property ,or by animal used for tilling .
(B) No Zakat shall be levied on what is eaten by passers by , or what has been donated by the owner to be so eaten .
(c) Where there is difference of quality in crops and fruits for better or Worse Zakat shall be levied from the medium thereof .
Zakat of livestock
(28) 1- The Zakat shall be levied on livestock where one year has elapsed , and shall be collected at pastures and water places , and those used for ploughing shall be excluded .
2- For the purposes of Nisab of Zakat males shall be added to females, and the young shall be counted with old.
Niasb and amount of Zakat of camels
(29) 1- No Zakat shall be leved on less than five of camels .
2- Zakat on less than one hudred and twenty camels shall be as follows:
(a)From 5 to 9 ,one sheep.
(B)From 10 to 14 , two sheep.
(c) From 15 to 19 ,three sheep.
(d) From 20 to 24 ,four sheep.
(e) From 25 to 35,one bint makhad.
(f) From 36 to 45 ,one bint labun.
(g) From 46 to 60, one higga.
(h) From 61 to 75 ,one jadha.
(i) From 76 to 90 ,two bint labun .
(j) From 91 to 129 ,two higgas.
3- Camels Zakat for more than one hundred and twenty ,shall be for every fifty, one higga ,and for each forty, one bint labun as follows:
(a)From 121 to 129 , three bint labuns .
(B)From 130 to 139 , one higga and two bint labuns .
(c) From 140 to 149 ,two higga and two bint labuns.
(d) From 150 to 159 , three higgas.
(e) From 160 to 169 , four bint labuns.
(f) From 170 to 179 , three bint labuns and one higga .
(g) From 180 to 189 , four bint labuns and two higgas .
(h) From 190 to 199 , three higgas and one bint labun .
(i) From 200 to 209 , four higgas and five bint labuns.
Nisab and amount of Zakat of cows
(30) 1- No Zakat shall be levied on less than 30 cows .
2- The amount of Zakat of cows shall be as follows.
(a) From 30 to 39 , one tabie .
From 40 to 59 .one mussinah .(B)
(c) From 60 to 69 .two tabies.
(d) From 70 to 79 .one mussinah and one tabie.
(e) From 80 to 89 .two mussinahs.
(f) From 90 to 99 .three tablies.
(g) From 100 to 119 .one mussinah and two tablies.
(h) From 120 and more ,three mussinahs and four tabies.
(3)Zakat of cows more than 120 shall be one tabie for every 30 and one mussinah for every 40.
Nisab and amount of Zakat of sheep
(31)1- No Zakat shall be levied on less than 40 sheep .
2- The amount of Zakat of sheep shall be as follows:
(a) From 40 to 120 , one sheep .
(B) From 121 to 200 , two sheep.
From 201 to 399 , three sheep.(c)
From 400 to 499 , four sheep. (d)
From 500 to 599 , five sheep. (e)
For more than the same for every 100 one sheep. (f)
Addition of property together
32- Where a person owns a group of property subject to Zakat, and no one such property amount to Nisab , then they shall be added together and their value shall be assessed in terms of money for the purpose of the Nisab.
Zakat of invested property
(33)1- Invested property is each fixed asset that yields an income with refurbishing utility .
2- For the purposes of sub-section (1)Zakat of invested property shall include net rent or real estate , products of farms ,animals products ,net income of means of transportation ,and any other sources decided by the chambers Ifta Committee to be appropriate as fund for invested property Zakat .
3- Zakat shall be leived on invested property other than cash , trade wares , crops and furits and livestock ,that yield a return of investment and shall be treated as cash for fixing Nisab and amount of Zakat thereof.
The Zakat of acquested property
(34) Acquested property shall be dealt with as gold and silver regarding its Nisab and Zakat , the equals of one fourth of one tenth .
Zakat of salaries , Wages ,Gratuities ,
Pensions and Profits of Professionals and crafts
(35)1- Zakat shall be levied on :
(a)The gross salaries of State officials and other sectors and on their wages , gratuities and pensions .
1-Profits of professionals and craftsmen upon payment where the same amount to Nisab and exceed basic needs thereof .
2- The amount of Zakat of the property provided for in sub –section shall be one quarter of one tenth . sush amount shall be deducted from the tax levied under any law .
3-For the purposes of sub- section (1), the basic need shall be assessed by expenses of food, drinks , clothing , housing , transportation and treatment by at echnical committee authenticated by the established committee in accordance with provisions of Articale 11.
Absence of the owner of property
Subject to Zakat
(36)1- Where the owner of property subject to Zakat is absent , the person responsible for the property management or the authorized agent , shall pay the Zakat thereof .
2- The property of Sudanese situated abroad shall be subject to Zakat as if they are situated inside Sudan as may specified by the regulations .
3- In the case of the death of an owner of a property subject to Zakat, the Zakat shall be levied on the estate before being distributed
The property not subject to Zakat
(37) The following property shall not be subject to Zakat :
(a) Public property where not allocated for investment .
(B) Alms property spend on benevolence funds voluntarily.
(c)The property normally kept in trust for ever lasting charitable purposes.
Chapter IV
Ways of expenditure of the Zakat , alms, donation and gifts.
(38)1- Zakat shall be spent forthwith be , unless necessity requires otherwise, on the following Sharia funds:
(a) Paupers.
(B) Indigents.
(c) Zakat employees.
(d) Persons of inclined hearts
(e) In bonds.
(f) Insolvent debtors.
(g) For the sake of Allah.
(h) Wayfarers.
(2) Not withstanding the aforesaid in sub-section (1) it shall not be permissible to squander paupers and indigents funds or transfer to other fund and Zakat chamber or chambers in the State , as the case may be, shall distribute the same locally according to Sharia specifications .
(3) Alms, donations and gifts shall be forthwith be spent , unless necessity requires otherwise ,on all aspects of charities .
(4) The regulations shall specify the powers and priorities of expenditure .
(5) The Zakat paid by Sudanese abroad shall be spent in accordance with priorities decided by the Council .
Chapter V
Financial provisions
The financial resources of the Champers
39(1) The financial resources of the Chambers shall consist of the following :
(a) The Zakat collected under the provisions of this Act.
(B) Chambers share of Zakat collected in the States .
(c) The Zakat collected from Zakat Houses , individuals and Islamic World.
(d) Alms , donations and gifts .
(e) Any other resources approved by the Council.
(2) The financial resources of State Chambers consist of the following :
(a) The Zakat collected in the State.
(B) Alms , donations and gifts .
(c) Approved percentage of Zakat of companies .
(d) Any other resources approved by the State Council of Trustees.
(3) the Chambers and the State Chambers share percentage of Zakat shall be decided by the Council.
The budget of the Chambers
40(1) There shall be an independent budget for Chambers and State Chambers, as the case may be ,to be prepared according to sound accountancy bases .
(2) The Cambers and State Cambers shall prepare estimates of the annual budgets for revenues , expenditure and running expenses , a month before the end of every fiscal year as may be specified by regulations .
(3) The Trustee – General or Trustee , as the case may be , shall submit the annual budget of the Chambers accompanied by a report thereon , to the Council or the State Council of Trustees , for approval where the Council shall approve the same in its final form to be submitted to the Council of Ministers thereupon .
Account and auditing
41- The Chambers and State Zakat Chambers shall keep proper accounts , in accordance with sound accountancy bases.
Chapter VI
Contravention and penalties , cheating , evasions or refusal to pay Zakat.
42- Whoever cheats , evades , or refuses to pay due Zakat , shall be punished with fine not exceeding the amount of such Zakat , and the Zakat shall be compulsarily collected from him by the Chambers . His funds in banks may attached by a decision of the Chambers to be executed by the court .
Refusal to submit declaration, document or statement
43- Whoever refuses to submit any declaration , document or statement required therefrom, under the provisions of this Act and the regulations made thereunder , shall be punished with fine equal ten percent (10%) of the amount of Zakat due from him.
Supply of fines to the Chambers
44- The fines provided for in Articles 43 and 44 shall be supplied to the Chambers or the State Chamber as the case may be .
Nature of the Zakat property
45- The property of the chambers shall be deemed as public property for the purposes of the penal code .
The secrecy of particulars
46- (1) All particulars pertaining to Zakat and spending thereof shall be deemed secret and shall not be disclosed , save for the purposes of implementation the provisions of this Act.
(2) Whoever deliberately discloses the secrecy of particulars provided for in sub – section (1) shall commit crime where works on permanent or temporary terms, and exploits his office with the intention of injuring the person whom the such particulars concern and shall be punished in accordance with criminal code .
Chapter VII
General provisions
Exemption of chambers property from taxes and fees.
47- The property and business of the chambers and State chambers shall be exempt from all types of taxes and fees , including custom duties.
Deduction of Zakat from income tax assessments
48- Upon assessing the income tax of any person the Zakat paid by him shall be deducted from his property assessed for income tax provided that Zakat deduction shall not be repeated.
Certificate of payment of Zakat
49- Notwithstanding any provision set out in any other law , competent – authorities shall not grant any documents or facilities which confer rights or financial privileges save after the applicant producing a certificate of his payment of Zakat issued by Trustee – General or the Trustee as the case may be , in the following matters .
(a)Payments from the Government treasury , States government , corporations and of local Councils , treasuries of public corporations and establishments or companies to which Government contributes with any proportion of shares in consideration of commodities and services as the Minister may prescribe .
(B) Registration , companies , Co- ownership , business names and trade marks register.
(c) Registration , or renewal of registration in the register for importers and exporters .
(d) Registration of ownership of real estates .
(e) Entrance into Government auctions.
(f)Procedure of obtaining and renewal of trade licenses .
(h) Procedure of approval of erecting – multi-storey buildings .
(i) Any other Procedure as the Trustee – General may prescribe by an order to be issued by him , that a certificate of pyment of the Zakat , Is needed before completion thereof .
Seeking Fatwa
50- The Council or Trustee – General may seek a Fatwa from Islamic jurisprudence Academy Council on any matter which requires the same , and the fatwa made thereby shall be binding .
Priority of Zakat property
51- The Zakat property shall have priority over every other property of the person from whom it is due .
Power to make regulations
52- The Council upon the approval of the Minister make such regulations as may be necessary for implementation of the provisions of this Act.
