THIRD SCHEDULE (ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS (TERENGGANU) ENACTMENT 1422H/2001M

ENACTMENT NO. 2 OF 2001
ADMINISTRATION OF ISLAMIC RELIGIOUS AFFAIRS (TERENGGANU) ENACTMENT 1422H/2001M

THIRD SCHEDULE

[ Section 76 ]

INCOME AND PROPERTY THAT MAY BE CHARGEABLE TO ZAKAT

Income and property that may be chargeable to zakat

1. Property and income that may be chargeable to zakat are as follows–

(a) gold and silver;

(b) cash;

(d) livestock;

(e)

ma’adin;

(f)

kunuz

;

(g)

rikaz;

(h) business;

(i) stocks and shares;

(j) emoluments, wages including professional income; and

(k) other property and income decided by Fatwa Committee from time to time.

Interpretation

2. (1) For the purposes of this Enactment–

“livestock” includes cow, buffalo, sheep, goat, camel and similar livestock that feeds on grass at an open farm land and/or that are breed as breeding animals but not included breeding for the purposes of business;

“gold” includes gold bullions, gold coins, household things that are made of gold, personal things for man that are made of gold and personal ornaments for woman that are made of gold that are not used in the specified haul according to the custom;

“agricultural produce” means paddy, corn, wheat and other similar grain crops;

“kunuz” refers to the treasure other than in the form of minerals that are found beneath the earth;

“ma’adin” means minerals or mineral sources that are found beneath the earth;

“silver” means silver bullions, silver coins, household things that are made of silver, personal things for man that are made of silver and personal ornaments for woman that are made of silver that are not used in the specified haul according to the custom;

“business” means any form of business enterprise including profession, vocation, service and manufacturing, business venture or a venture in the form of a business that is managed by individual or through joint venture or company;

“rikaz” means treasures that are buried beneath the earth before Islam;

“stock and share” means stock, including debenture stock, and share in a company that is owned directly or through nominee or nominees;

“cash” includes current saving, saving, security investment, bond and premium saving certificate.

[Ins. En. A28/2012: s.20]