ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART V - RETURNS
Section 33. Return concerning Muslim persons other than the maker or the return.
(1) Every person who in whatever capacity is in receipt or has control of any money or asset belonging to or owned by any chargeable person shall, if required to do so by a notice under the hand of the Secretary, deliver to the Secretary within a period to be specified in the notice (not being less than thirty days from the date return. of service of the notice) a return in the prescribed form containing particulars of the money or asset and a statement of the name and address of the owner.
(2) Every person who sells any asset in Malaysia on behalf of a person not resident in Malaysia for the basis year shall, if those assets are sold in the course of carrying on a business of that person, deliver to the Secretary within thirty days after the end of that year a return showing the gross proceeds from any such sales made during that year.