ENACTMENT NO. 12 OF 1986 ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986
PART IV - FINANCIAL MATTERS Zakat and Fitrah
Section 159. Liability for fitrah.
(1) Fitrah shall be payable by all Muslim residents in the State except those exempted from payment by Hukum Syara', and the rate of payment per person is one Baghdad gantang ofrice or any other staple food prescribed by the Majlis from time to time in accordance with Hukum Syara' or such an amount in cash as is prescribed from time to time by thePresident with the approval of His Royal Highness the Sultan.
(2) One Baghdad gantang is equivalent to three katis and twelve tahils or its equivalent.