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Law No. 8 of 1992 on the Establishment of the Zakat Fund

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L a w N o . 8 o f 1 9 9 2 o n th e E s ta b lis h m e n t o f th e Z a k a t F u n d
(S e ctio n : A rticle s (1 ­7
Article 1

A fund to be entitled “Zakat Fund” shall be established, with a legal personality and a financial and administrative autonomy, under the
.supervision of the Minister of Endowments and Islamic Affairs
Article 2

:The Zakat Fund shall have an independent budget and an annual excess. The Fund shall be composed of the following resources

.Zakat funds .1
.Charity, donations and grants as desired to be deposited by Muslims .2
.Profits and revenues of investable funds in accordance with Sharia rules .3
Such resources shall be deposited in one or more of the Islamic banks, provided that a separate account shall be assigned for Zakat
funds. W ithdrawal from these funds shall be exclusively for lawful Zakat expenditures. W ithdrawal from the Zakat account shall be
permitted by two authorized signatures, namely the chairman of the board and the fund manager, or duly authorized delegates in their
.absence. Such procedure shall be in accordance with the provisions of the executive regulations of the Fund

Article 3
The management and affairs of the Fund shall be administered by a board of directors comprising a chairman and six members, to be
formed by a resolution of the cabinet based on a proposal from the Minister of Awqaf (Endowments) and Islamic Affairs. The term of the
board shall be three years, renewable annually. The Fund shall have a manager, to be appointed by a resolution of the Minister of
Awqaf (Endowments) and Islamic Affairs based on a proposal from the board of directors. The aforesaid resolution shall determine the
.powers of the manager
.The Fund manager shall attend board meetings but shall have no voting rights

Article 4
:The Board of Directors shall have the following powers
.Establishment of the general policies of the Fund .1
Approval of payments on lawfully designated aspects and determination of priorities. The payer, donator or grantor of Zakat funds .2
.may decide the aspect to which he would like his paid funds to be applied
Taking necessary measures for the dissemination of information to explain to and remind Muslims of the pillar of Zakat and its .3
.significance and intent
Establishment of administrative and financial regulations for regulation of work, along with the internal laws for the board. Such .4
.regulations shall be under a resolution from the Minister or Endowments and Islamic Affairs
.Proposing the appointment of the manager of the Fund and determining his powers .5
.Preparation of the annual budget and annual final accounts for approval by the Minister of Endowments and Islamic Affairs .6
.Selection of one or more duly qualified accountants for the annual audit of Fund accounts .7
Preparation of an annual report to the Minister of Endowments and Islamic Affairs for submittal to the cabinet, along with Fund .8
.activities, including view points and recommendations
.Distribution of the annual report to major Zakat payers, charities, donations and grants .9

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Article 5
.All transactions and claims related to the Fund and its property shall be exempted from all taxation and duties
Article 6
The departments of the Fund shall undertake all executive works related to the aspects of activity and the services necessary for
.administration thereof
Article 6 BIS
The Council of Ministers may, in addition to a duly qualified accountant selected by the board, assign the Audit Bureau to undertake an
.audit of the Fund
Article 6 bis 1
The personnel of the Fund shall undertake the executive works necessary for its day to day operation. Salaries of personnel shall .1
be paid in accordance with the provisions described in Part One of the budget of the Ministry of Awqaf (Endowments) and Islamic
.An allotment in the budget of the aforesaid Ministry shall be assigned to the annual operational budget of the Fund .2
Article 7
.ﺔﻳﻣﺳﺭﻟﺍ ﺓﺩﻳﺭﺟﻟﺍ ﻲﻓ ﻩﺭﺷﻧ ﺦﻳﺭﺎﺗ ﻥﻣ ﻪﺑ ﻝﻣﻌﻳﻭ .ﻥﻭﻧﺎﻘﻟﺍ ﺍﺫﻫ ﺫﻳﻔﻧﺗ ٬ﻪﺻ ﺧﻳ ﺎﻣﻳﻓ ﻝﻛ ٬ﺔﺻ ﺗﺧﻣﻟﺍ ﺕﺎﻬﺟﻟﺍ ﻊﻳﻣﺟ ﻰﻠﻋ