ENACTMENT NO. 4 OF 2004 ADMINISTRATION OF THE RELIGION OF ISLAM
(STATE OF PENANG) ENACTMENT 2004
PART VI - FINANCE Zakat and Fitrah
Section 87. Power to make regulations.
(1) The Majlis with the consent of the Yang di-Pertuan Agong may make regulations to supervise all matters pertaining to collection, administration and division of zakat and fitrah.
(2) Without prejudice to the generality of the foregoing, Majlis may make regulations to—
(a) determine from time to time the rate of value for zakat and fitrah payable by every Muslim in the State of Penang;
(b) create procedures on collection of zakat and fitrah;
(c) appoint amils to collect zakat and fitrah; and
(d) create penalties and provide punishment for matters in relation to the collection and delivery of all proceeds of zakat and fitrah.