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Zakat of salary through income tax rebate: understanding its legal bases in Islamic Jurisprudence

Haneef, Sayed Sikandar Shah (2009) Zakat of salary through income tax rebate: understanding its legal bases in Islamic Jurisprudence. In: Proceedings of the Seminar of Research Findings 2008. IIUM Press, Kuala Lumpur, pp. 137-143. ISBN 9789833855780

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Zakat through tax rebate has emerged as an important mechanism in the administration of zakat in our time. In the Malaysian context, legislative ijtihad has led to the creation of Salary Deduction Scheme. This matter raises a lot of juridical questions about the de jure legislative premises of such a mechanism. This paper presents a synthetic analysis of the contemporary juristic views to thrash out this and other incidental matters as and when it arise. This matter needs to be studied further if we desire to implement Islamic commands in contemporary setting.

Item Type: Book Chapter
Additional Information: 3049/6999
Uncontrolled Keywords: zakat, salary, income tax, rebate, Islamic Jurisprudence
Subjects: K Law > KBP Islamic Law
K Law > KPG Malaysia
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Islamic Revealed Knowledge and Human Sciences
Depositing User: Sakinah Kamaludin
Date Deposited: 08 Nov 2011 12:03
Last Modified: 30 Nov 2011 17:38
URI: http://irep.iium.edu.my/id/eprint/6999

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