Justunittrust | Syawal oh Syawal…
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Syawal oh Syawal…

Syawal oh Syawal…

Setiap tahun bila mula bulan Ramadhan, many muslims prepare themselves mentally and physically. Even the young kids and new muslim friends (mua’alaf) start familiarizing themselves with the ibadah of fasting. Many of my lady friends use this auspicious month to start wearing their head scarves. Nice !

Many frequent the masjid for Solat Terawih. We feel cleansed spiritually by performing the fasting and strive to fulfill our fardhu prayers. Scientifically, fasting is a healthy ritual and provides our tummy a good rest from 11 months of wacking all sorts of lemak, spicy, sweat and food yang memudharatkan kesihatan. Now, not forgetting our muslim brothers, who are smokers, having no choice but to cut down on their smoking habit and cravings. My brothers, why not take this big leap to totally quit the habit yang membazirkan and memudharatkan not just to the smoker, but also your family, friends and strangers around you. Shame on you ! You ought to feel guilty robbing others from their fresh air.

Soon mothers will start to panic with preparation for Aidilfitri; baju for the family, raya cookies and squeeze in as much as possible into their Syawal budget – tukar curtain, sarung cushion, perabot baru (installment pun belasah !). Some fathers go a bit further by doing renovation to the family home and ada juga yang take opportunity to buy new car to further boost the Syawal spirit. Apa salahnya kalau mampu.

Hey ! Hey ! Stop kejap. Before all the above material preparations, let me give the following checklist as a gentle reminder that we still have mandatory preparation for our hereafter.

Have you settle your zakat obligation yet ?

Firman Allaw SWT yang bermaksud :

“Ambillah (sebahagian) daripada harta mereka menjadi sedekah (zakat) supaya dengannya engkau membersihkan mereka (daripada dosa) dan menyucikan mereka (dari akhlak yang buruk).”

[From surah at-Taubah : 103]

Zakat is one of the Rukun Islam [together with mengucap dua kalimah shahadah, solat fardhu lima waktu, fasting during Ramadhan and menunaikan haji].

It is common to see many muslims practice paying zakat before Syawal. I don’t mean zakat fitrah [year 2012 RM7 per head], but more importantly zakat pendapatan, zakat simpanan, zakat emas and the like. Although for me I prefer to pay zakat pendapatan monthly (or bi-monthly), perhaps zakat simpanan and emas can be paid every year ahead of Syawal for ease of monitoring.

Do you know the various categories and amounts to put aside ? Go visit the e-calculator to compute zakat pendapatan, perniagaa, wang simpanan, emas & perak, saham, kwsp and fidyah at :

http://www.e-zakat.com.my/kalkulator-zakat/

For the year 2012, the Pusat Zakat Selangor declared the following :

  1. Nisab RM13,000
  2. Current price of gold RM157.68 oer gram
  3. Zakat fitrah RM7 per head

And in case one is uncertain, contact your Pusat Zakat. Mine is Selangor :

Pusat Zakat Selangor

Toll Free 1-800-88-5353

Or Bahagian Kutipan 03-55227875

[Note : last year;s nisab RM10,650, gold price RM153.22]

Zakat Pendapatan

Generally, a 2.5% from Income, after deducting cost of living [Had al-Kifayah], wajib dibayar sebagai zakat. The conditions for zakat pendapatan [ZP] to be payable are :

  1. Islam
  2. Merdeka (bukan hamba)
  3. Milik Sempurna
  4. Cukup Nisab (RM13,000 for year 2012)
  5. Cukup Haul (genap setahun)
  6. Pendapatan Halal

Remember milik sempurna means you are entitled to the sum of money. Some issues with regards to ZP.

  1. ZP difatwa in year 2002. And according to PZS, muslims are not wajib to qada’ pendapatan for years before 2002.
  2. ZP only from HALAL sources. Thus, if we derived income from riba’ sources of employment, gambling related sources and non-halal activities, difficult issue here. I hate to say this, but my view, if one is in commercial banking, non-Islamic insurance and non-halal business – ZP is unable to cleanse the income.

Even incomes derived from Syubhah sources are unable to be purified via zakat as it is deemed haram.

“Tidak wajib zakat kerana tidak memenuhi syarat wajib zakat. Menurut ulama, harta yang di perolehi dari sumber yang haram adalah haram. Sabda Rasulullah S.A.W. yang bermaksud: “Allah tidak menerima sebarang sedekah dari sumber yang haram.” (Riwayat Imam Muslim)

To ponder, for those yang banyak properties. Rental income after deducting bank loans and relevant expenditure – does it attract Zakat Pendapatan ? Although there’s no zakat on peoperty value, maybe the profits derived [net rental income and profit from dispose property] may attract zakat pendapatan. Best check with zakat authorities on this issue.

Zakat Wang Simpanan

Zakat wang simpanan (ZWS) differs from ZP. From accounting point of view, ZP is the balance from cash inflow versus cash outflow, whilst ZWS is an asset. ZWS is derived from your savings at the bank, Surrender value of Takaful plans and Tabung Haji savings. Generally, ZWS is paid from the lowest value of the wang simpanan throughout the haul (genap setahun).

Example, Bank account RM10,000, Takaful Plan surrender value RM7,000 and Tabung Haji RM8,000.

Amounts zakatable = RM10,000 + RM7,000 + RM8,000 + RM25,000

As amount RM25,000 exceeds nisab RM13,000, then the entire amount RM25,000 is zakatable. But since Tabung haji has paid the zakat at source, for computation of zakat to be paid, the Tabung Haji balance is taken out.

Zakat Wang Simpanan = [RM25,000 – RM8,000] x 2.5% = RM425 only

Issues – ZWS on Takaful Plans – compute on the surrender value. I beg to differ to comment on Insurance Plans which are Non-Syariah Insurance. As it is obvious the source is non-halal.

 Zakat E*F

The zakat on E*F or Compulsory provident Fund (CPF) is a little unique than the rest as it is zakatable upon withdrawal.  Only upon withdrawal or entitle to withdraw, the CPF monies are deemed “milik sempurna”. So, CPF monies withdrawn to reduce housing loans or to pay down payment for house, as well as other allowed withdrawals are zakatable.

Nevertheless the amount still at CPF does not attract zakat CPF until it is milik sempurna. So, investment withdrawal for unit trust is deemed bukan milik sempurna and not zakatable upon making withdrawal for investments.

Issue – our E*F or CPF is not declared as Syariah investment. So how it does contain non-halal gains. What do we do ?

Zakat Emas

Zakat emas can come in many forms :

  1. Emas yang dipakai [jewellery] – if exceeds 800g nisab, the whole amount is multiplied by present price of RM157.68 and 2.5% to calculate zakat to be paid.

Example : 900g x RM157.68 x 2.5% = zakat to be paid

 

  1. Emas yang tidak dipakai dalam setahun [includes gold coins, Islamic gold account, decorations] – if exceed 85g nisab, the whole amount is multiplied by present price of RM157.68 and 2.5% to calculate zakat to be paid.

Issue – Non Islamic Gold accounts, online gold trading and gold schemes and scams. How do we handle these ? Best seek zakat authority’s advice.

Zakat Saham

Zakat on syariah stocks is computed at the rate 2.5% at current value, plus any cash gains during the period of zakat. Syariah Unit Trust is categorized here.

Issue – Amanah Saham Bumiputera. For ASB, only the pelaburan pokok is used to calculate zakat. The dividend and bonus portion is deemed non-halal for zakat purpose. Irrespective of the many muslims still in denial of following the HARUS fatwa on ASB investments, Pusat Zakat shy away from such sources. So, sendiri mau ingat lah !

 

I have not covered zakat perniagaan and zakat padi here. I hope the article do shed more light to zakat computation. In my practice, I understand that the practical aspects can be a bit confusing as we need to identify which category or type the wealth falls under. The sums are totaled according to their respective category and compared to the nisab of RM13,000. Remember, to do these by category and not just a single item. Example for zakat wang simpanan to total bank balances, tabung haji balances and takaful plans surrender value. And not compared individually.

And if my explanation is still vague, please contact your respective zakat authorities. My objective is to remind my fellow brothers and sisters to think of planning hereafter, before planning for the excitement during Aidilfitri and Syawal. Hopefully we all live in a more barakah life. Salam Ramadhan and mohon maaf zahir and batin.

 

 

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