البنوك الإسلامية وآلية احتسابها للزكاة

Abstract EN

This study aimed at researching the mechanism of calculating Zakat in Islamic banks, and concluded that banks are obligated to pay Zakat because it works to stop the principles of Islamic Sharia and determine its Zakat base whenever it reaches the quorum and the year around it is transferred through the financial budget and with a calculation of net working capital below the budget, which represents the difference between current assets and current liabilities, i.e.

everything related to the exploitation cycle.

the study recommended Islamic banks in order to properly control the Zakat base by requiring the approval of both the Sharia supervisory board and the accounts governor to justify and give the correct numbers.