38. Total Number of Cow/ Buffalo Number of Cow/ Buffalo for zakat Sex 30 – 39 40 – 49 60 – 69 70 – 79 80 – 89 90 – 99 100 – 109 110 – 119 120 ke atas 1 1 2 1 & 1 2 3 2 &1 2 3 or 4 Male Female Male Male &Female Female Male Male & Female Male Female @ Male
39. Total Number of Cow/ Buffalo Age 30 – 39 40 – 49 60 – 69 70 – 79 80 – 89 90 – 99 100 – 109 110 – 119 120 ke atas 1 year or more* 2 years or more ** 1 year or more * 1 year or more*& 2 years or more ** 2 years or more** 1 year or more* 1 year or more*& 2 years or more ** 1 year or more* 1 year or more*& 2 years or more **
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51. Comparison between Zakat and Taxation System Items Zakat Tax Objective Purification of Wealth Law obligations Calculation As previously highlighted 4a- 4f (taxation law) Concept Religious payment by Muslim Process of raising money by government Legislation Al Quran/ Sunnah/ Ijtihad Statute law Common law IRB / LHDN Guidelines Collection Islamic council /PPZ IRB /LHDN Distribution 8 asnaf (penerima zakat) For govt. expenditure and development.
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