Section 25. Companies and bodies of persons. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART IV - PERSONS CHARGEABLE TO ZAKAT

Section 25. Companies and bodies of persons.

The responsibility for doing all acts and things required to be done by or on behalf of a company or body of persons for the purposes of this Enactment shall be jointly and severally -

(a)

in the case of a company, with –

(i) the manager or other principal officer in Malaysia;

(ii) the directors;

(iii) the secretary; and

(iv) any person (however styled) exercising the functions of any of the persons mentioned in the foregoing subparagraphs; and

(b)

in the case of a body of persons, with –

(i) the manager;

(ii) the treasurer;

(iii) the secretary; and

(iv) the members of its controlling authority.