Benefit in Kind: Should It Be Exempted From Zakat?

• Main Authors: Hamat, Zahri, Radin Badaruddin, Radin Firdaus, Samsurijan, Mohamad Shaharudin
• 格式: Article
• 语言: English
• 出版: Universiti Sains Islam Malaysia 2019
• 主题: employment zakat, tax, accounting, emoluments, benefit in kind
• 在线阅读: 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...