ENACTMENT NO. 5 OF 2004 MAJLIS UGAMA ISLAM NEGERI SABAH ENACTMENT 2004
PART III - FINANCE Zakat and Fitrah
Section 50. Power to collect zakat and Fitrah.
Subject to the provisions of the Zakat and Fitrah Enactment 1993, Majlis is empowered to collect zakat and fitrah due from every Muslim person in the State of Sabah in accordance with Islamic Law on behalf of the Yang di-Pertua Negeri.