Question Summary:
How to pay Zakaat on business? Question Detail:
Does zakāt of a business be paid individually or do the partners of the business pay jointly if it falls under the nisāb?
The inventory available at the shop is to be calculated at purchase or selling price? (No selling price is printed on the items and they sell the same at different prices according to the situation)
Further, are personal savings added to the shop amount or do you have to pay it individually.
Answer :
Answer:
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
In principle, every person is responsible to dispense of his own zakāt. If one is in a partnership, he will pay zakāt according to his share of the business. For example, if Zaid and Amr are partners in a bookshop each investing 50% and therefore having a 50% share, Zaid will have to pay zakāt on 50% of the merchandise in the business. So if the total worth of the merchandise is £10,000, Zaid will own £5000, hence he will pay zakāt on £5000.
Only the merchandise in one’s business is subject to zakāt. Furniture, machinery, hardware, computers and similar assets which are not for sale are not subject to zakāt.
The value of one’s stock and merchandise should be calculated on the market price of that item.
As a principle, if one has merchandise as well as cash, he should combine the value of both. If the total value reaches the nisāb (quantum), he will give 2.5% of the total value.
And Allah Ta’āla Knows Best
Mawlana Faraz ibn Adam
Student Darul Iftaa
Leicester, United Kingdom
Checked and Approved by,
Mufti Ebrahim Desai.
وَالشَّرِيكُ الْمُفَاوِضُ وَالْعَنَّانُ وَغَيْرُ ذَلِكَ كُلُّهُمْ سَوَاءٌ فِي حُكْمِ الصَّدَقَةِ؛ لِأَنَّ وُجُوبَهَا بِاعْتِبَارِ حَقِيقَةِ الْمِلْكِ وَغِنَى الْمَالِكِ بِهِ وَلَا مِلْكَ لِلشَّرِيكِ فِي نَصِيبِ شَرِيكِهِ مُفَاوِضًا كَانَ أَوْ غَيْرَهُ (المبسوط للسرخسي ج 2 ص 185 دار المعرفة)
قَالَ أَصْحَابُنَا: إنَّهُ يُعْتَبَرُ فِي حَالِ الشَّرِكَةِ مَا يُعْتَبَرُ فِي حَالِ الِانْفِرَادِ وَهُوَ كَمَالُ النِّصَابِ فِي حَقِّ كُلِّ وَاحِدٍ مِنْهُمَا فَإِنْ كَانَ نَصِيبُ كُلِّ وَاحِدٍ مِنْهُمَا يَبْلُغُ نِصَابًا تَجِبُ الزَّكَاةُ وَإِلَّا فَلَا.(بدائع الصنائع ج 2 ص 29 كتب العلمية)
فتاوى محمودية ج 16 ص 190 إدارة الفاروق
(قَوْلُهُ: وَيُقَوَّمُ فِي الْبَلَدِ الَّذِي الْمَالُ فِيهِ) فَلَوْ بَعَثَ عَبْدًا لِلتِّجَارَةِ فِي بَلَدٍ آخَرَ يُقَوَّمُ فِي الْبَلَدِ الَّذِي فِيهِ الْعَبْدُ بَحْرٌ (قَوْلُهُ: فَفِي أَقْرَبِ الْأَمْصَارِ إلَيْهِ) أَيْ إلَى الْمَفَازَةِ، وَذَكَّرَ الضَّمِيرَ بِاعْتِبَارِ الْمَوْضِعِ.
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