Original Enactment


SABAH

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

Date of Royal Assent :14 August 1993
Date of publication in the Gazette :19 August 1993
Date of coming into operation :1 January 1996 [GN 644/95]
ARRANGEMENT OF SECTIONS
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Preamble

PART I - PRELIMINARY

Section 1. Short title, application and commencement.
Section 2. Interpretation.

PART II - ESTABLISHMENT AND ADMINISTRATION

Section 3. Appointment of Jawatankuasa Zakat and Fitrah.
Section 4. Responsibility of the Jawatankuasa.
Section 5. Meeting.
Section 6. Duties of Chairman.
Section 7. Duties of Jawatankuasa Secretary.
Section 8. Establishment of Zakat and Fitrah Division.
Section 9. Resposibility of the Zakat and Fitrah Division.
Section 10. The Secretary and his staff.
Section 11. Jawatankuasa may give directions to the Secretary.
Section 12. Delegation of the Secretary's Function.
Section 13. Identifications of officials.
Section 14. Certain material to be treated as confidential.
Section 15. Appointment of wakil Amil.
Section 16. Responsibilities of wakil Amil.

PART III - IMPOSITION AND GENERAL CHARACTERISTICS OF ZAKAT

Section 17. Charge of zakat.
Section 18. Classes of income or assets on which zakat is chargeable.
Section 19. Manner in which chargeable assets is to be ascertained and the rates of zakat.
Section 20. Distribution of zakat.

PART IV - PERSONS CHARGEABLE TO ZAKAT

Section 21. General principal on charge of zakat on a person.
Section 22. Vicarious responsibility and chargeability.
Section 23. Power to appoint agent.
Section 24. Incapacitated persons.
Section 25. Companies and bodies of persons.

PART V - RETURNS

Section 26. Return of assets and notices of chargeability to zakat.
Section 27. Power to call for a specific returns and production of books.
Section 28. Power to call for statement of bank account, etc.
Section 29. Power of access to buildings and documents etc.
Section 30. Power to call for information.
Section 31. Obligation to keep and issue receipt.
Section 32. Return by employer.
Section 33. Return concerning Muslim persons other than the maker or the return.
Section 34. Return by partnership.
Section 35. Power to call for further return.
Section 36. Returns deemed to be made with due authority.
Section 37. Change of address.

PART VI - ASSESSMENT AND APPEAL

Chapter 1 - Assessment

Section 38. Assessment generally.
Section 39. Assessment and additional assessment in certain cases.
Section 40. Form for making assessment.
Section 41. Record of assessment.
Section 42. Notice of assessment.
Section 43. Finality of assessment.

Chapter 2 - Appeal

Section 44. Special Commissioners and Secretary to the Special Commissioners.
Section 45. Right of appeal.
Section 46. Extension of time for appeal.
Section 47. Review by the Secretary.
Section 48. Disposal of appeal.

PART VII - COLLECTION AND RECOVERY OF ZAKAT

Section 49. Payment of zakat.
Section 50. Recovery of zakat from persons leaving Malaysia.
Section 51. Recovery of zakat by suit.
Section 52. Deduction of zakat from emoluments and pensions.
Section 53. Refund of overpayment.

PART VIII - FITRAH

Section 54. Payment of fitrah.
Section 55. Payment of fitrah to the Amil.
Section 56. Persons liable to pay fitrah.
Section 57. General application.

PART IX - OFFENCES AND PUNISHMENTS

Section 58. Failure to furnish return or give notice of chargeability to zakat.
Section 59. Incorrect returns.
Section 60. Wilful evasion.
Section 61. Non-payment of zakat and fitrah.
Section 62. Leaving Malaysia without payment of zakat.
Section 63. Obstruction of officers.
Section 64. Breach of confidence.
Section 65. Offences by officials.
Section 66. Offence of abetment.
Section 67. Unauthorized collection.
Section 68. Other offences.
Section 69. Zakat etc., payable notwithstanding institution of proceedings.
Section 70. Sanction for prosecution.
Section 71. Power to compound offences.
Section 72. Recovery of penalty.
Section 73. Jurisdiction of Syariah Court.

PART X - MISCELLANEOUS

Section 74. Evidential provisions.
Section 75. Errors and defects in assessment, notices and other documents.
Section 76. Power to direct where returns etc., are to be sent.
Section 77. Service of notice.
Section 78. Authentication of notices and documents.
Section 79. Posting of returns etc.
Section 80. Provisions as to approvals and directions given by the Jawatankuasa zakat or the Secretary.
Section 81. Procedure for making refunds and repayments.
Section 82. Forms.
Section 83. Power to make rules.
Section 84. Repeal.
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