Section 32. Return by employer. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART V - RETURNS

Section 32. Return by employer.

The Secretary may by statutory order require every employer to prepare and deliver for any year specified in the order and within a time so specified a return in the prescribed form containing –

(a)

the names and places of residence of all employees as may be indicated in the order; and

(b)

the full amount of the gross income paid, payable or provided by or on behalf of the employer to those persons in respect of their employment.