زكاة الأصول الاستثمارية الثابتة
Author
Source
مؤتة للبحوث و الدراسات : سلسلة العلوم الإنسانية و الاجتماعية
Issue
Vol. 13, Issue 8 (31 Dec. 1998), pp.11-45, 35 p.
Publisher
Mutah University Deanship of Academic Research
Publication Date
1998-12-31
Country of Publication
Jordan
No. of Pages
35
Main Subjects
Abstract EN
Many questions are asked about Al-Zakat that is levied on fixed investment assets which is considered to be the pillar of investment projects.
Research has shown that it is unordained to pay Al-Zakat on the fixed investment assets themselves.
However, Al-Zakat must be paid on the net profits of assets at the end of the lunar year, at a rate of 2.5 percent.
This is also applicable to animals that are fed for work or production like cattles, poultry and bees.
Therefore Al-Zakat should be levied on the basis of the profits of such animals rather than the animals themselves.
Though these assets are exempted from Al-Zakat, they should be included in the balance of the project, and their values be set so as to be taken into account against fixed liabilities of the project.
Such liabilities should not be subtracted from the profits in case the value of those assets is equal to them.
Neither should they be subtracted from what is called the "Fixed assets depreciation reserve" which is the rate of assets depreciation during their estimated period.
American Psychological Association (APA)
شبير، محمد عثمان طاهر. 1998. زكاة الأصول الاستثمارية الثابتة. مؤتة للبحوث و الدراسات : سلسلة العلوم الإنسانية و الاجتماعية،مج. 13، ع. 8، ص ص. 11-45.
https://search.emarefa.net/detail/BIM-391088
Modern Language Association (MLA)
شبير، محمد عثمان طاهر. زكاة الأصول الاستثمارية الثابتة. مؤتة للبحوث و الدراسات : سلسلة العلوم الإنسانية و الاجتماعية مج. 13، ع. 8 (1998)، ص ص. 11-45.
https://search.emarefa.net/detail/BIM-391088
American Medical Association (AMA)
شبير، محمد عثمان طاهر. زكاة الأصول الاستثمارية الثابتة. مؤتة للبحوث و الدراسات : سلسلة العلوم الإنسانية و الاجتماعية. 1998. مج. 13، ع. 8، ص ص. 11-45.
https://search.emarefa.net/detail/BIM-391088
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 39-45-
Record ID
BIM-391088