ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART VII - COLLECTION AND RECOVERY OF ZAKAT
Section 49. Payment of zakat.
(1) Subject to this section, zakat payable under an assessment or composite assessment shall on the service of the notice of assessment or composite assessment on the person assessed be due and payable at the place and within the period as specified in that notice whether or not that person appeals against the assessment or composite assessment, as the case may be.
(2) Subject to this section, where zakat payable under an assessment is increased on appeal, the additional zakat payable by virtue of the increased assessment shall on the service of the notice of increased assessment on the person assessed be due and payable at the place and within the period as specified in that notice, whether or not that person makes any appeal against the increased assessment.
(3) Where any zakat is payable in accordance with subsection (1) or (2), the Secretary may allow the zakat to be paid by installments in such amounts and on such dates as he may determine.