JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

DPD20032-FIQH
A

MUAMALAT B

1)MUHAMMAD IKHWAN AKMAL BIN MOHD SOFIAN (17DIB20F2021)

2)MUHAMMAD AIMAN BIN SAZALI (17DIB20F2019) C
3)AIMAN ARIFFIN BIN ALI (17DIB20F2018)

D
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

TYPE OF ZAKAH
C

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 ABOUT ZAKAH
zakat is a religious duty for all Muslims who meet the necessary criteria of wealth to help
the needy. It is a mandatory charitable contribution, often considered to be a tax. The
payment and disputes on zakat have played a major role in the history of Islam, notably
during the Ridda wars.
Zakat on wealth is based on the value of all of one's possessions. It is customarily 2.5%
(or 1⁄40) of a Muslim's total savings and wealth above a minimum amount known as
nisab, but Islamic scholars differ on how much nisab is and other aspects of zakat.
According to Islamic doctrine, the collected amount should be paid to the poor and the
needy, Zakat collectors, recent converts to Islam, those to be freed from slavery, those
in debt, in the cause of Allah and to benefit the stranded traveller.

Today, in most Muslim-majority countries, zakat contributions are voluntary, while in

Libya, Malaysia, Pakistan, Saudi Arabia, Sudan, and Yemen, zakat is mandated and
collected by the state (as of 2015).
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

TYPE OF ZAKAH A

ZAKAT AL-MAL
O Zakat of Income B
ZAKAT AL-FITR
O Zakat of Golden and Silver
O Zakat of Livestock
O Zakat of crops C
O Zakat of business
O Zakat of shares
O Zakat of KWSP
O Zakat rikaz D
 ZAKAT AL-FITR
a) ZAKAH FITR :
• Zakat Fitrah is zakat that is obligatory on every able Muslim man and woman with the
prescribed conditions

PURPOSE OF ZAKAH FITR :

• To provide the poor with a means with which they can celebrate the festival of breaking the
fast (Eid al-Fitr) along with the rest of the Muslims.
• To purify those who fast from any indecent act or speech and to help the poor and needy

WHO MUST PAY ZAKAH FITR ?

➤ Every muslim
➤ Married muslim women
➤ Children
➤ The poor
 ZAKAT AL-MAL
ZAKAH AL-MAL (PROPERTY)

• Property zakat is zakat that includes agricultural products, livestock, business, savings, property,
gold and silver. Each property zakat has its calculation or estimate of the property that will be
subject to zakat.

THE MOST COMMON ZAKATABLE ASSETS FROM WHICH ZAKAT IS CALCULATED:

▪️ Gold and silver. The equivalent for it today is cash money

• Underground treasures (ore and precious metals) also called Srikaz. Today, oil is the most
common form of rikaz
▪️ Business inventory (commodities and goods) in modern transactions, stocks are the most
common business assets.
. Crops
• Livestock
 ZAKAH OF INCOME
Definition

Additional payment received by an individual from their employer or

individuals itself in the form of physical energy or professional
employment or physical for specific day, month, yearly also been
required to pay zakat.

Employment income includes: -

1) The annual salary

2) Unpaid wages
3) Other allowances
4) Other remuneration such as bonuses
First Method
Using gross income (without deduction) 2.5% on gross income per year.

Example:
Total gross income per year: RM 35.000.00
Amount of zakat (2.5%): RM 875.00
Monthly Payment: RM 875.00/12 = RM 72.92

Second Method
Using the net income (Income year less allowable expenses per year) x 2.5%
Expenses allowed deduction (per year): -:
Self: RM 8,000.00
Wife: RM 5,000.00
Children: RM 1,000.00
KWSP: 11% from gross income workers
Parents Contribution: RM (amount given) per month x 12 months
O Contributions to organizations that pay the zakat (for example: Lembaga
Tabung Haji, Takaful)
 ZAKAT OF GOLDEN AND SILVER
Definition

Gold and silver is a mineral that is required to charity. this is

because these metal are very useful on its use as an
exchange value of things. As for other jeweler of gold and
silver which is diamond ,pearl, silk,copper are not obligatory
zakat on it.

Nisab zakat gold use=180gram

Gold zakat nisab unused=85gram
ZAKAT OF
LIVESTOCK
Definition

Livestock zakat is property

that compulsory to be taken
out when perfect the
conditions. Domestic animals
that obliged to pay zakat is
among them such as goat,
sheep buffalo, cattle and
camel.
 Definition

Basic food which has reached the stage of satisfaction for the state
which has 365 gantang/1300kg like paddy, wheat, cerals and so on
METHOD OF CALCUTIONS

First Method
O Cereals and fruits which used by people energy, animals and machines will used a lot of
expenditure and so that the zakat is 5 % or 1/20

Second Method
O Cereals and fruits depends on rain water, so zakat is 10% or 1/10

Third Method
O Cereals and fruits depends both as above method, so zakat is 7.5 %
 ZAKAH OF BUSINESS
DEFINITION

O zakat been given out by Sole appropriate, partnership, Cooperative Society, Societies
and organization which had reache I one year and the time limit.
O Fixed asset,current asset,inteligable asset,long term liability,capital and shareholder funs
CONDITIONS TO FULFILL

O MUSLIM
O A FREEDOM PERSON
O THE WEALTH MUST BE FROM HALAL SOURCES
O MEET THE NISAB AT THE END OF HAUL
O MEET THE HAUL
O MUST BE FROM PRODUCTIVE PROPERTY
O FULL OWNERSHIP
O THE BUSINESS PROPERTY IS NOT WITHDRAWN FOR PERSONAL USE
O zakat which is given out for investment which has reach its time limit and
minimum value

O Shares owned at the end of haul period

O Shares traded during the haul period O Difficulties to determine the

market value

O Zakat is calculated based on dividend received

O The shares that invested in the company is usual

 METHOD OF CALCULATION
O purchase price= RM1.00 ( per unit)

O market price = RM2.00 (per unit)

O the number of shares held 200 lots (1 lot = 1000 units)

O the number of units owned = RM 1.00 x 200,000

= 200,000 x 2.5%

O zakat charged =RM5000

 ZAKAT OF RIKAZ
O Minerals - mining of gold and silver buried in the bowels of the earth.

O Graving - extractive wealth is found embedded in the ground the luggage

ignorance (before Islam)

O Nisab Mines And time out

Nisab such as gold and silver, which is 85 grams of gold and 595 of silver. Not even
required haul must be issued immediately after obtained and cleaned without
processing. Shall produce 2.5% of the total amount sufficient condition.

O Zakat is a compulsory requirement extractive

Terms of zakat rikaz is Muslim, independent and perfectly possession. Nisab nisab
not the same as gold and silver and do not haul even required must be issued
immediately after obtained at 1/5 or 20% of all earned.
 ZAKAT OF KWSP
O contribution of workers and employer's to KWSP People Provident Fund,
Soldiers Provident Fund (LTAT) are also required to pay zakat as the concept
is similar to saving but the different is the savings of KWSP and LTAT could
not be withdraws anytime as they like and it is subject the rules

O It is calculated based on the lowest balance in the saving accounts

O In case of more than one saving account, the total amount of the lowest
balance need to be accounted

O Zakat is payable only if the balance is more than RM6200,

O Saving accounts in Tabung Haji

METHOD OF CALCULATION
O Nisab 2012 : RM 13000.00

O Mr. Ali aged 35 to withdraw EPF withdrawal scheme of

rm20000 of education

O the zakat imposed

RM20000 x 2.5% = Rm500