Section 158. Liability for zakat. (ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986

ENACTMENT NO. 12 OF 1986
ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS ENACTMENT 1986

PART IV - FINANCIAL MATTERS
Zakat and Fitrah

Section 158. Liability for zakat.

(1) Zakat shall be payable be every Muslim producer of padi, maize, or other staple food prescribed by the Majlis from time to time in accordance with Hukum Syara', whose production is not less than 5 ausuq (300 gantang Baghdad) or its equivalent in any year, at the rate of not more than ten percent of the amount produced.

(2) Subject to subsection (3), zakat on cattle shall be payable at the following rate:

Not less than 30 but not more than 39 head	one calf of not less than one year old.
Not less than 40 but not more than 59 head	one calf of not less than two years old.
Not less than 60 but not more than 69 head	two calves of not less than one year old.

(3) For total head of cattIe in excess of 69, the rate shall be ascertained accorrding to the number of times the total is divisible by thirty or forty or both and thereupon, for each completed 30 head, the rate shall be one calf of not less than one year old, and for
each completed 40 head, the rate shall be one calf of not less than two years old.

(4) Zakat on goats or sheep shall be payable at the following rate:

Not less than 40 but not more than 120 head	one sheep of not less than one year old or one goat of not less than two years old.
Not less than 121 but not more than 200 head	two sheep of not less than one year old or two goats of not less than two years old.
Not less than 201 but not more than 399 head	three sheep of not less than one year old or three goats of not less than two years old.
On 400 head	four sheep of not less than one year old or four goats of not less than two years old.

Thereafter, for each complete 100 head, an additional one sheep or goat of not less than two years old .
.
(5) Zakat shall be payable on property other than that mentioned in Subsections. (1), (2), and (4) as follows:

(a)

on gold, when the amount liable to

zakat

is 20

mithqal

more, at the rate of 21/2 percent of the total value of the gold held;

(b)

on silver, when the amount liable to

zakat

200

drahms or more, at the rate of

21/2

percent of the total value of the silver held;

(c)

on merchandise, when the amount liable to

zakat

is of the value equivalent to 20

mithqal,

at the rate of

21/2

percent of the total value

the merchandise held;

(d)

on gold or silver found as treasure-trove, at the rate of 20 percent of the total value of the treasure found.