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10 | Zakat & Waqf: Impact on Women and Community Development
© Zakat & Waqf: Impact on Women and Community Development
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have not been published in the gazette as part of the laws. Only when
infractions of the gazette's rules occur may enforcement take place.
Non-gazetted regulations can only serve as general guidance. Zakat
enactment is the legal framework created by the State Legislative
Assembly under state jurisdiction. In other words, the relevant SIRC,
which represents the Head of State (the sovereign), must be consulted
regarding all Islamic affairs, including zakat.

Method of Zakat Collection in Malaysia
The three categories of Zakat collection techniques are as follows.
Almost all of the states in Malaysia have used the first way, through
the appointed staff, albeit the level of authority granted to the staff may
vary from state to state. For instance, in Kedah, only the agricultural
Zakat and the Zakat al-Fitr may be collected by the assigned
employees; all other forms of wealth must be given directly to the
Zakat officers at the state Zakat offices.The second system, which
requires Zakat payers to visit the nearest Zakat offices to have their
wealth assessed and then pay the Zakat in accordance, is the most
generally used.The third way allows Muslim employees to pay Zakat
by having their employers deduct it from their paychecks at the source.
This approach is similar to how the Internal Revenue Service now
collects taxes. The only procedures that are publicly acknowledged as
official and legitimate under the current legislation are the three
options mentioned above (Sharofiddin, A., Othman, A.H.A. et.all,
2019).

Potential Zakat Collection
If the administrative Zakat system in every state could operate similarly
to the Income Revenue Department (LHDM), the overall Zakat
collection would grow many times over. According to estimates, the
Zakat revenue generated from mining, cattle, business, and industry
should be more than enough to help Muslims in this country improve

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