Section 83. Power to make rules. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART X - MISCELLANEOUS

Section 83. Power to make rules.

The Minister may make rules -

(a)

providing for the deduction and payment of

zakat

at source in respect of income from any employment and income of the kind mentioned in section 18

and for the recovery of

zakat

which has or should have been so deducted;

(b)

prescribing, except where section 82(1)

applies, anything required by this Enactment to be prescribed;

(c)

regulating the practice and procedure in appeals to the Special Commissioners and the Special Commissioners' own procedure;

(d)

requiring any person chargeable to

zakat

who intends to leave Malaysia to produce a certificate that he has paid all

zakat

and other amount of money due from him under this Enactment or that the Secretary does not object to his departure, and preventing any such person from leaving Malaysia if he fails to produce such certificate;

(e)

for facilitating generally the operation of this Enactment.