ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART V - RETURNS
Section 26. Return of assets and notices of chargeability to zakat.
(1) The Secretary may for any year of assessment require any person by notice in writing to furnish him within a time specified in the notice (not being less than thirty days from the date of service of the notice) a return in the prescribed form containing such particulars as may be required for the purpose of ascertaining the total nisab (if any) of that person for that year.
(2) Every person chargeable to zakat for any year who has not been required within three months after the beginning of that year to make a return for that year under subsection (1) shall within fourteen days after the expiration of that period give notice to the Secretary that he is so chargeable to zakat.
(3) An individual who –
(a) resides in the State of Sabah during a particular year of assessment;
(b) has not been chargeable to zakat for that particular year,
shall within two months give notice to the Secretary that he will be so chargeable to zakat.