ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART V - RETURNS
Section 31. Obligation to keep and issue receipt.
(1) Subject to this section, every person who carries on a business –
(a) shall keep and retain in safe custody sufficient records relating to his income from the business so that it can be readily computed at any time the Secretary deems it necessary; dan
(b) shall keep printed receipts with a serial number for any amount of money received during the year of assessment relating to goods sold or services rendered that may be chargeable to zakat for the purpose validly determined.
(2) If in the course of the business a cash register is used to record sales, the production of receipts under subsection (1)(b) may be dispensed with unless the Secretary is not satisfied –
(a) that the cash register is able to record automatically all sales made; or
(b) that the total of all sales made in one day is transferred at the end of the business day into a sales record.
(3) The Secretary may specify by statutory order in respect of any class or description of business (or by notice under his hand in respect of the business of a particular person) –
(a) the form of records to be retained under subsection (1)(a) and the manner in which they shall be kept and retained; and
(b) the form of receipt to be issued and duplicate to be retained under subsection (1)(b) and the manner of issuance and retention of the receipt.
(4) The Secretary may waive all or any of the provisions of subsection (1) in relation to any business or record or any class or description of business or record.