Benefit in Kind: Should It Be Exempted From Zakat?

• المؤلفون الرئيسيون: Hamat, Zahri, Radin Badaruddin, Radin Firdaus, Samsurijan, Mohamad Shaharudin
• التنسيق: مقال
• اللغة: English
• منشور في: Universiti Sains Islam Malaysia 2019
• الموضوعات: employment zakat, tax, accounting, emoluments, benefit in kind
• الوصول للمادة أونلاين: 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...