Thursday, August 13, 2009

ZAKAT ON EXPLOITED ASSETS

Terdapat dua fatwa yang dikeluarkan tentang asas perakaunan zakat ke atas pendapatan daripada harta tetap. Pertama, fatwa yang dikeluarkan di First Zakat Conference yang didakan di Kuwait pada 3 April 1984. Kedua, fatwa yang dikeluarkan di First Symposium of Zakah Contemporary Issues yang diadakan di Kaherah pada 25 Oktober 1988. Kedua-kedua fatwa itu adalah seperti berikut:

The Fatwas delivered by the First Zakah Conference (held in Kuwait Rajab 29, 1404 A.H./ April 3, 1984 A.D.)

Zakah on exploited items

Exploited items refer to factories, buildings, cars and machines intended for rent and not for trade. The Fatwa Committee holds that no Zakah is due on these items, but it is due on their revenues. There are different opinions on how to give Zakah on such revenues. The majority of members hold that these revenues are to be added to the other items possessed by their owners such as money and goods. A rate of 2.5% will be paid as Zakah on them.

On the other hand, some members hold that Zakah is due on the net revenues which exceed the owner's basic needs after deducting costs and rate of consumption. Rate of Zakah will be 10% as followed in calculating Zakah on crops and fruits.

The Fatwas delivered by the First Symposium of Zakah Contemporary Issues (Held in Cairo Rabi` Al-Awwal 14, 1409 A.H./October 25, 1988 A.D.)

Industrial projects

After perusing the Fatwas delivered by the First Zakah Conference (clause 6), it turned out that industrial projects could be compared to cultivated land from the perspective that both are fixed assets which achieve income as a result of work. Therefore, Zakah is due on the output products at a rate of 5%.

It is also possible to consider the permanent working capital (circulating assets) just like commercial goods. Hence, Zakah is due on both the original value as well as the attained profits at a rate of 2.5%. No Zakah is due on the fixed assets.

Berdasarkan fatwa-fatwa ini dapatlah dirumuskan perakauanan zakat ke atas pendapatan dari harta tetap boleh dikira melalui dua kaedah. Pertama, zakat dikenakan pada kadar 5% dari pendapatan yang diterima. Kedua, zakat dikenakan ke atas modal kerja pada kadar 2.5%.

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