 |
 |
 |
|
Half of monthly zakat payment will be returned to UPSI and it will be distributed to four (4) entitle Asnaf as follows:
Tabung Amanah Zakat Committee invite all Muslim UPSI staffs to pay zakat via salary deduction and they will be given option whether to choose tax relief from Scheduled Tax Deduction by Lembaga Hasil Dalam Negeri.
For those who want to pay zakat via salary deduction, they can get the form of Skim Pembayaran Zakat Melalui Potongan Gaji MAIP at Services Counter, Bursar’s Department General Office, 1st Floor, Chancellor Building.
Zakat is one of the Five Pillars of Islam. Four other pillars are the profession of Syahadah, the establishment of prayers, fasting in the month of Ramadhan and perform pilgrimage to Mecca. Every Muslim satisfying all the conditions is obliged to zakat. It is meant to help the poor and people in needs. Zakat is made compulsory starting the second year of Hijrah.
CONDITIONS OF ZAKAT OBLIGATION
Zakat payment is compulsory to the followings:
Islam Zakat is imposing only to the Muslims. For a partnership or corporation between Muslims and non-Muslims, only Muslims’ shares or equities are subjected to zakat.
Free Slaves are not required to pay zakat except fitrah zakat. Even though slaves are no longer an issue nowadays, free is still maintain as one of the zakat conditions.
Completeness of Ownership The owner must exclusively (fully) own the properties and possess the absolute control over it. The owner must also be able to utilize the property and gain benefit from it.
Nisab Reached It is a minimum limit to determine zakatibility. Nisab is equivalent to current market value of 85 gram of pure gold. Its amount is approximately RM3,700 (depending on current market value of gold).
Haul Completed The passage of a year. It means that the zakatable property is in possession for one full lunar year.
Intention to Conduct Business This condition is only for zakat on business.
PROVE OF ZAKAT In al-Quran Allah s.w.t stated: خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلاَتَكَ سَكَنٌ لَّهُمْ وَاللّهُ سَمِيعٌ عَلِيمٌ
“O dear Prophet (Mohammed - peace and blessings be upon him) take the obligatory charity from their wealth, by which you may cleanse them and make them pure, and pray in their favour; indeed your prayer is the contentment of their hearts; and Allah is All Hearing, All Knowing." (Chapter at-Taubah verse 103). وَأَقِيمُوا الصَّلَاةَ وَآتُوا الزَّكَاةَ وَأَطِيعُوا الرَّسُولَ لَعَلَّكُمْ تُرْحَمُونَ
“Establish worship and pay the poor-due and obey the messenger, that haply ye may find mercy”. (Chapter an-Nur verse 56)
وَإِذْ أَخَذْنَا مِيثَاقَ بَنِي إِسْرَائِيلَ لاَ تَعْبُدُونَ إِلاَّ اللّهَ وَبِالْوَالِدَيْنِ إِحْسَاناً وَذِي الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينِ وَقُولُواْ لِلنَّاسِ حُسْناً وَأَقِيمُواْ الصَّلاَةَ وَآتُواْ الزَّكَاةَ ثُمَّ تَوَلَّيْتُمْ إِلاَّ قَلِيلاً مِّنكُمْ وَأَنتُم مِّعْرِضُونَ
“And (remember) when We made a covenant with the Children of Israel, (saying): Worship none save Allah (only), and be good to parents and to kindred and to orphans and the needy, and speak kindly to mankind; and establish worship and pay the poor-due. Then, after that, ye slid back, save a few of you, being averse”. (Chapter al-Baqarah verse 83)
TYPE OF ZAKAT
ZAKAT CALCULATION
There are two methods to calculate zakat on income:
Method 1 :
Pay 2.5% out of gross annual income (gross annual income must equal or more than nisab amount) Example : if gross annual income is RM100,000, zakat payment that should be made is 2.5% X RM100,000 = RM2,500 a year.
Method 2 :
Pay 2.5% of annual income (after less by allowable basic expenditures)
Example : If total annual income is RM24,000 and total allowable basic expenditures is RM14,000, zakat payment that should be made is 2.5% X (RM24,000-RM14,000)= RM250 a year.
To calculate income zakat, please refer to Calculator of Zakat, Lembaga Zakat Perak (Majlis Agama Islam dan Adat Melayu Perak)
Zakat Payment Through Salary Deduction Form – Bursar’s Department
|
