Section 74. Liability for zakat. (ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS (TERENGGANU) ENACTMENT 1422H/2001M

ENACTMENT NO. 2 OF 2001
ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS (TERENGGANU) ENACTMENT 1422H/2001M

PART V. - FINANCE
Zakat and Fitrah

Section 74. Liability for zakat.

(1) Zakat shall be payable by every Muslim producer of padi, maize, or other staple food prescribed by the Majlis from time to time in accordance with Hukum Syarak whose production is not less than 5 ausuq (600 gantang Baghdad) or its equivalent in any year, at the rate of not more than ten percent of the amount produced.

(2) Subject to subsection (3), zakat on cattle shall be payable at the following rate:

Not less than 30 but

not more than 39 head

……

one calf of not less than
one year old.

Not less than 40 but not more than 59 head	……	one half of not less than two year old.
Not less than 60 but not more than 69 head	……	two calves of not less than one year old.

(3) For total head of cattle in excess of 69, the rate shall be ascertained according to the number of times the total is divisible by thirty or forty or both and thereupon, for each completed 30 head, the rate shall be one calf of not less than one year old, and for each completed 40 head the rate shall be one calf of not less than two years old.

(4) Zakat on goats or sheep shall be payable at the following rate:

Not less than 40 but not more than 120 head	……	one sheep of not less than one year old or one goat of not less than two years old.
Not less than 121 but not more than 200 head	……	two sheep of not less than one year old or two goats of not less than two years old.
Not less than 201 but not more than 399 head	……	three sheep of not less than one year old or three goats of not less than two years old.
On 400 head	……	four sheep of not less than one year old or four goats of not less than two years old.

Thereafter, for each complete 100 head, an additional one sheep or goat of not less than two years old.

(5) Zakat shall be payable one property other than that mentioned in subsections (1), (2) and (4) as follows:

(a)

on gold, when the amount liable to

zakat

in 20

mithqal

or more, at the rate of 2 1/2 percent of the total value of the gold held;

(b)

on silver, when the amount liable to

zakat

is 200 drahms or more, at the rate 2 1/2 percent of the total value of the silver held;

(c)

on merchandise, when the amount liable to

zakat

is of the value equivalent to 20

mithqal,

at the rate of 2 1/2 percent of the total value of the merchandise held;

(d)

on gold or silver found as treasure-trove, at the rate of 20 percent of the total value of the treasure found