ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART X - MISCELLANEOUS
Section 83. Power to make rules.
The Minister may make rules -
(a) providing for the deduction and payment of zakat at source in respect of income from any employment and income of the kind mentioned in section 18and for the recovery of zakat which has or should have been so deducted;
(b) prescribing, except where section 82(1)applies, anything required by this Enactment to be prescribed;
(c) regulating the practice and procedure in appeals to the Special Commissioners and the Special Commissioners' own procedure;
(d) requiring any person chargeable to zakat who intends to leave Malaysia to produce a certificate that he has paid all zakat and other amount of money due from him under this Enactment or that the Secretary does not object to his departure, and preventing any such person from leaving Malaysia if he fails to produce such certificate;
(e) for facilitating generally the operation of this Enactment.