president of the republic of indonesia - UNODC Track [PDF]

Zakat consists of zakat mal and zakat fitrah. (2). The assets which should be imposed with zakat are: a. gold, silver, a

4 downloads 17 Views 172KB Size

Recommend Stories


republic of indonesia indonesia
Where there is ruin, there is hope for a treasure. Rumi

President of the Republic of Malawi
I cannot do all the good that the world needs, but the world needs all the good that I can do. Jana

regulation of the president of the republic of indonesia number 67 of 2005 concerning cooperation
We can't help everyone, but everyone can help someone. Ronald Reagan

on the election of the president of the republic
This being human is a guest house. Every morning is a new arrival. A joy, a depression, a meanness,

REPUBLIC OF THE PHILIPPINES OFFICE OF THE PRESIDENT PHILIPPINE COCONUT
Come let us be friends for once. Let us make life easy on us. Let us be loved ones and lovers. The earth

Federal Republic of Somalia Office of the President
We may have all come on different ships, but we're in the same boat now. M.L.King

The 1945 Constitution of the Republic of Indonesia
Live as if you were to die tomorrow. Learn as if you were to live forever. Mahatma Gandhi

2016 Tax Amnesty Experience of the Republic of Indonesia
Make yourself a priority once in a while. It's not selfish. It's necessary. Anonymous

Duties of the President
Open your mouth only if what you are going to say is more beautiful than the silience. BUDDHA

Name Kolinda GRABAR-KITAROVIĆ Address Office of the President of the Republic of Croatia
How wonderful it is that nobody need wait a single moment before starting to improve the world. Anne

Idea Transcript


ANNEX I.26

LAW OF REPUBLIC of INDONESIA NUMBER 38 YEAR 1999 CONCERNING ZAKAT MANAGEMENT

1

LAW OF REPUBLIC OF INDONESIA NUMBER 38 YEAR 1999 CONCERNING ZAKAT MANAGEMENT PRESIDENT OF REPUBLIC OF INDONESIA Considering: a.

whereas Republic of Indonesia guarantee the independence of each of its citizen to pray according to his religion;

b.

whereas the payment of zakat is the obligation of the wealthy Moslem in Indonesia, and the amount collected through zakat is a potential source of fund in realizing the welfare of the people;

c.

whereas zakat is a religious value which useful in realizing social justice for all people of Indonesia by focusing on the underprivileged.

d.

Whereas the effort to improve zakat management system shall be continuously done in order to make zakat more useful and successful and accountable;

e.

Whereas pursuant to the foregoing on point a, b, c, and d, Law concerning Zakat Management shall be established.

Taking into account: 1.

Article 5, paragraph (1), Article 20 paragraph (1), Article 29, and Article 34 of the Indonesian Constitution of 1945;

2.

The Decree of People Consultative Assembly Number X/MPR/1998 concerning Principles of Reformation of Development in order to Rescue and Normalize National Life as the State Guidelines;

3.

Law Number 7 of Year 1989 concerning Religious Court (Amendment Number 3400 to the State Gazette of Republic of Indonesia Number 49 of Year 1989);

4.

Law Number 22 of Year 1999 concerning Regional Government (Amendment Number 3839 to the State Gazette of Republic of Indonesia Number 60 of year 1999); Upon the agreement of HOUSE OF REPRESENTATIVES OF REPUBLIC OF INDONESIA Has Decided:

To enact: LAW CONCERNING ZAKAT MANAGEMENT

2

CHAPTER I GENERAL PROVISIONS Article 1 For the purpose of this law, what is meant by: 1.

Zakat management shall mean the planning, organizing, implementing, and monitoring activity of the collection and distribution and the spending of zakat.

2.

Zakat shall mean the asset which shall be put aside by a Moslem or an organization owned by a Moslem according to the provision of the religion and shall be given to the people entitled of it.

3.

Muzakki shall mean a person or an institution owned by a Moslem and is obliged to pay zakat.

4.

Mustahiq shall mean a person or an institution which is entitled to zakat.

5.

Religion shall mean Islam

6.

Minister is a minister which scope of duty and responsibility includes religious affairs. Article 2

Each Moslem citizen in Indonesia able to pay or the institution owned by Moslem shall pay the zakat. Article 3 The Government shall protect, guide, and provide service for the muzakki, mustahiq, and people entitled of zakat. CHAPTER II PRINCIPLES AND OBJECTIVES Article 4 Zakat management shall be performed based on the faith and devotion, transparency, and legal certainty pursuant to Pancasila (Five Principles of the State) and 1945 Constitution of Indonesia. Article 5 Zakat management has the purpose of: 1.

improving the service for people paying the zakat pursuant to the demand of the religion.

2.

enhancing the function and the role of religious value in realizing social welfare and justice;

3.

improving the result and usefulness of the zakat. CHAPTER III ZAKAT MANAGEMENT ORGANIZATION Article 6

(1)

Zakat management shall be performed by the zakat management organization receiving zakat established by the government.

(2)

Establishment of zakat management organization: a.

in national level by the President upon a recommendation from the Minister;

b.

in provincial level by the Governor upon the recommendation of head of the provincial office of religious affairs department;

3

c.

in regency or municipal level by a regent of head of the municipality upon the recommendation of the head of regency or municipal office of religious affairs department;

d.

in sub-district level by head of the sub-district upon the recommendation of head of subdistrict office of religious affairs.

(3)

Zakat management organization in all levels has a coordinative, consultative, and informative work relationship;

(4)

The management of the zakat management organization consist of the people and government meeting certain requirements.

(5)

Zakat management organization consists of the consideration element, supervision element, and executive elements. Article 7

(1)

Zakat management organization is established, developed and protected by the government.

(2)

The Zakat management organization as referred to in paragraph (1) shall meet the requirement further governed by the Minister. Article 8

Zakat management organization as referred to in Article 6 and zakat management organization as referred to in Article 7 has the core duty of collecting, distributing and spending zakat pursuant to the provision of the religion. Article 9 In performing its duty, the zakat management organization is responsible to the government in its level. Article 10 Further provision concerning the structure of organization and work procedures of the zakat management organization shall be provided in the Decree of the Minister. Chapter IV ZAKAT COLLECTION Article 11 (1)

Zakat consists of zakat mal and zakat fitrah.

(2)

The assets which should be imposed with zakat are:

(3)

a.

gold, silver, and money

b.

trade and industry product

c.

agriculture, plantation, and fishery product;

d.

mining product;

e.

livestock product

f.

income and service product

g.

treasure

The calculation of zakat mall shall be done according to smallest amount and value, and the payment shall be specified pursuant to the law of the religion. Article 12

4

(1)

Zakat collection is coducted by zakat management organization by manner of receiving or taking from muzakki upon the notification from the muzakki;

(2)

Zakat management organization may cooperate with a bank in collecting zakat from the asset of the muzzaki which is kept in a bank Article 13

Zakat collection management shall be responsible to the government in relation with zakat and other related things such as infaq (contribution), shadaqah (charity), hibah (endowance), the level of zakat, heritage, and kafarat CHAPTER IV ZAKAT COLLECTION Article 14 (1)

Muzakki shall calculate his own asset and his zakat obligation pursuant to the law of religion.

(2)

In case that the muzakki is not able to calculate his own asset and and his zakat obligation may ask for assistance from the zakat management organization to calculate such amount.

(3)

Zakat which has been paid to the zakat management organization is reduced from the taxable profit/income of the taxpayer pursuant to the prevailing regulation. Article 15

The scope of authority of the zakat management organization in collecting zakat shall be governed by the decree of the minister. CHAPTER V THE USAGE OF ZAKAT Article 16 (1)

The zakat collected shall be given to the mustahiq (people entitled of zakat) pursuant to the provision of the religion.

(2)

The usage of the zakat shall be specified according to the priority of the need of the mustahiq and shall be used for productive business

(3)

The requirement and procedure of the usage of the zakat collected as referred to in paragraph (2) shall be governed by the decree of the minister. Article 17

The result of infaq (contribution), shadaqah (charity), hibah (endowance), the level of zakat, heritage, and kafarat as referred to in Article 13 shall be used for productive businesses. CHAPTER VI SUPERVISION Article 18 (1)

The supervision of the performance of zakat management organization shall be conducted by the supervision element as referred to in (3) Article 6 paragraph (5)

(2)

The head of the supervision element shall be directly elected by the members

(3)

Supervision element shall exist in all level of zakat management organization

(4)

In performing financial audit on zakat management organization, the supervision element may request assistance from public accountant. Article 19

5

The zakat management organization shall submit its annual report to the House of Representatives of Republic of Indonesia or The Regional Legislative Council pursuant to its level. Article 20 People may participate in the supervision of the zakat management organization and zakat management institution CHAPTER VII SANCTION Article 21 (1)

Each zakat management organization due to its negligence fail to record or record inaccurately of the infaq (contribution), shadaqah (charity), hibah (endowance), the level of zakat, heritage, and kafarat as referred to in Article 8, Article 12, and Article 13 in this law shall be imposed with maximum imprisonment of three months and/or maximum fine in the amount of Rp.30,000,000.00 (thirty million rupiah)

(2)

The crime as referred to in paragraph (1) is deemed as a violation.

(3)

Each member of zakat collection management and official from zakat management institutions committing crime shall be imposed with sanction pursuant to the prevailing regulations CHAPTER VIII OTHER PROVISIONS

In case that muzakki stays or has his permanent residence overseas, the zakat collection shall be conducted by zakat collection unit in the consulate of Republic of Indonesia which shall be submitted to the National zakat collection institution. Article 23 In supporting the performance of the duty of zakat management organization as referred to in Article 8, the Government shall provide the operational cost of the zakat management organization. CHAPTER IX TRANSITIONAL PROVISIONS Article 24 (1)

All legislations governing zakat management shall remain effective so long as it does not conflict and/or being substituted by the new regulations pursuant to this Law.

(2)

Not later than two years since the enactment of this law, each existing zakat management organization shall adjust to the provision of this Law. CHAPTER X CLOSING PROVISIONS Article 25

This law shall come into full force since the enactment date. This Law shall be stated in the State Gazette of Republic of Indonesia in order to communicate it to all people. Enacted in Jakarta On September 23, 1999 PRESIDENT OF THE REPUBLIC OF INDONESIA 6

[signed] BACHARUDDIN JUSUF HABIBIE Legalized in Jakarta On September 23, 1999 STATE SECRETARY OF REPUBLIC OF INDONESIA [signed] MULADI STATE GAZETTE OF REPUBLIC OF INDONESIA NUMBER 164 YEAR 1999

7

EXPLANATION ON LAW OF REPUBLIC OF INDONESIA NUMBER 38 YEAR 1999 CONCERNING ZAKAT MANAGEMENT GENERAL Improving the social welfare is one of the national objectives of the Republic of Indonesia which is set forth in the Preamble of Constitution of Republic of Indonesia of 1945. To achieve the national objectives, Indonesian people continuously perform physical and material and mental and spiritual development, among others through development in the religious sectors which includes the establishment of faithful and devoted religious life in the name of the God Almighty, encourage the noble behavior, and the realization of life of religious believer which is full of tolerance and dynamic as the principle of the unity and integrity of the nation, and to improve the role of the people in national development. In order to achieve such objectives, various efforts shall be made, among others by exploiting and utilizing the fund collected in form of zakat. Zakat as one of the principle obligation of a Moslem which can afford it shall be given to the people entitled to it. With good management, zakat is a potential source of fund which can be used to improve the social welfare of all people. To allow zakat to be the source of fund which can be used for the welfare of the people, particularly to eradicate poverty among the people and diminish the social gap, a professional and accountable zakat management shall be conducted by the Government along with the people. In this case, The government is obliged to provide protection, guidance, and service for the muzakki (zakat payer), mustahiq (people entitle to zakat) and zakat management organization. For such purpose, law concerning zakat management which is based on faith and devotion in order to realize social welfare, benefits, transparency, and legal certainty as the implementation of Pancasila and Constitution of Indonesia of 1945 shall be established. The objective of zakat management is to improve the awareness of the people in paying and obtaining service when paying zakat, enhancing the function and role of the religious value in realizing social welfare and social justice and improve the usefulness and successfulness of zakat. Law concerning zakat management shall govern also the management of infaq (contribution), shadaqah (charity), hibah (endowance), the level of zakat, heritage, and kafarat with the planning, organization, implementation and supervision becomes the guidelines for the muzakki and mustahiq, either individual or legal entity and/or corporation. To ensure zakat management as the message of the religion, the law requires the establishment of consideration and supervision element which consist of ulema, scholars, people and the government as well as imposition of sanction to the violation made by the government. With the establishment of the Law concerning Zakat Management, it is expected that the awareness of the muzakki in paying zakat in order to purge himself from the assets he possessed, the improvement the level of life of the mustahiq, and the improvement of the professionalism of the zakat management organization shall be enhanced, all of which is to get the blessing of Allah SWT. ARTICLE BY ARTICLE Article 1 Self explanatory Article 2 8

Self explanatory Article 3 Self explanatory Article 4 Self explanatory Article 5 Self explanatory Article 6 Paragraph (1) Government shall mean central and regional government The central government establishes National zakat management institution having the domicile in the Capital City of the State The regional government establishes regional zakat management institution having the domicile in the capital city of the province, regency, or municipality and subdistrict Paragraph (2) Point a Self explanatory Point b Self explanatory Point c Self explanatory Point d The zakat management organization in the sub-district level may form zakat collection unit in a village or Kelurahan. Paragraph (3) Self explanatory Paragraph (4) People shall mean ulema, scholars, and local public figure Meeting the requirement shall mean satisfying certain requirements such as being trustworthy, just, dedicated, professional and having high integrity Paragraph (5) The Consideration and supervision element consist of ulema, scholars, public figure and Government representatives. The executive element consists of administration, collection, distribution and other units pursuant to the requirement. To improve the service for the people zakat collection unit shall be established pursuant to the needs in the Government and Private sector, domestic or overseas. Article 7 Paragraph (1)

9

Zakat management institution is a institution managing the zakat which is fully established upon the initiative of and by the people. Paragraph (2) Zakat management institution is a institution managing the zakat which is fully established upon the initiative of and by the people. Paragraph (2) Self explanatory Article 8 In order to enable the core duty of the zakat management institution to be more successful, zakat management organization shall perform other tasks such as counseling and supervision Article 9 Self explanatory Article 10 Self explanatory Article 11 Paragraph (1) Zakat mal is a part of assets which should be put aside by a Moslem or the institution owned by a Moslem pursuant to the provision of the religion for the people entitled to it. Zakat fitrah is an amount of staple food given during the Fasting month by a Moslem for the favor of himself and other people borne by him if he had more food for one day portion in Idul Fitri day. Paragraph (2) Self explanatory Paragraph (3) Nishab is the minimum amount of the asset which my be levied with zakat. Amount of zakat is the percentage of zakat which shall be paid. Zakat may be paid during haul or period of possession of the asset during the twelve Qomariah months, Qomariah year, harvest time, or when finding treasure Article 12 Paragraph (1) In performing its task, zakat management organization shall be proactive by holding communicative, informative and educational activities. Paragraph (2) Cooperating with tha bank in collecting zakat shall mean giving the authority to the bank upon the agreement of the customer as the muzakki to collect the asset of the muzakki being deposited which will be submitted to the zakat management organization. Article 13 For the purpose of this provision:

10

Infaq is the asset other than zakat given by a person for the benefit of the people Shadaqah is the asset given by a Moslem or an organization owned by Moslem for the benefit of the people Hibah is money or goods given by a Moslem or by an organization during the life of the said muslim or organization to the zakat management organization or zakat management institution; Wasiat is message to give a certain good to the zakat management organization or institution; the message shall be carried out after the wasiat maker ceased and after the completion of his funeral and settlement of his debts if any; Waris is “the heritage of a Moslem which is given to the zakat management organization or institution based on the prevailing regulations. Kafarat is a fine which shall be paid to zakat management institution or organization by a Moslem violating the provision of the religion. Article 14 Paragraph (1) Self explanatory Paragraph (2) Self explanatory Paragraph (3) Zakat reduction of the taxable income/profit is intended to avoid the taxpayer from multiple obligations namely the obligation to pay zakat and tax, the awareness to pay zakat mey trigger the awareness to pay tax. Article 15 Self explanatory Article 16 Paragraph (1) Self explanatory Paragraph (2) Eight types of Mustahiq are fakir, miskin, muallaf, riqab, gharim, sabilillah, and ibnussabil which in the application may include the most underprivileged people from the economic point of view such as orphan, elders, disabled person, student, schools, stray child, people having debt, abandoned refugee and natural disaster victims. Paragraph (3) Self explanatory Article 17 The usage of infaq, shadaqah, hibah, wasiat, waris, and kafarat is prioritized for productive business able to improve the welfare of the people. The financial administration of infaq, shadaqah, hibah, wasiat, waris, and kafarat shall be separated from the financial administration of zakat Article 18 Paragraph (1) Self explanatory 11

Paragraph (2) Self explanatory Paragraph (3) Self explanatory Paragraph (4) Self explanatory Article 19 Self explanatory Article 20 The role of the people can be manifested in form of: a.

obtaining information concerning zakat management by zakat management organization or institution

b.

giving recommendation and suggestion to the zakat management institution and organization;

c.

giving report concerning mismanagement of zakat.

Article 21 Self explanatory Article 22 Self explanatory Article 23 Self explanatory Article 24 Paragraph (1) Up to the moment the provision concerning zakat is governed by the decree and instruction fo the minister. Such decree is the Collective Decree of Minister of Interior of Republic of Indonesia and Minister of Religious Affairs of Republic of Indonesia Number 29 and 47 of Year 1991 concerning the Development of Zakat, Infaq and Shadaqah Management Organization followed by Instruction of Minister of Religious Affairs of Republic of Indonesia Number 5 of Year 1991 concerning Technical Development of Zakat, Infaq, and Shadaqah Management Organization and Instruction of Minister of Interior of Republic of Indonesia Numbr 7 of Year 1998 concerning General Developmen of Zakat, Infaq, and Shadaqah Management Organization. Paragraph 2 Self explanatory Article 25 Self explanatory STATE GAZETTE OF REPUBLIC OF INDONESIA NUMBER 3885

12

Smile Life

When life gives you a hundred reasons to cry, show life that you have a thousand reasons to smile

Get in touch

© Copyright 2015 - 2024 PDFFOX.COM - All rights reserved.