Benefit in Kind: Should It Be Exempted From Zakat?

• 主要な著者: Hamat, Zahri, Radin Badaruddin, Radin Firdaus, Samsurijan, Mohamad Shaharudin
• フォーマット: 論文
• 言語: English
• 出版事項: Universiti Sains Islam Malaysia 2019
• 主題: employment zakat, tax, accounting, emoluments, benefit in kind
• オンライン･アクセス: http://ddms.usim.edu.my:80/jspui/handle/123456789/17484

In general, emoluments, allowances and all forms of income related to employment are considered as employment income zakat in Malaysia. However, based on the practice of zakat institutions in Malaysia, not all that is received in relation to employment is liable for mandatory zakat, in...