Summary Of Regulation On Agencies/Institutions Established Or Approved By The Government That Are Designated As Recipients Of Zakat Or Mandatory Religious Donations That May Be Deducted From Gross Income
Zakat or mandatory religious donations may be deducted from gross income with the condition that they are paid through agencies/institutions receiving zakat or mandatory religious donations established or approved by the government. The agencies/institutions are set out in Attachment to this regulation.
The zakat or mandatory religious donations paid through agencies/institutions may be deducted from gross income since the agencies/institutions are established or approved by the government.
This regulation comes into effect on 30 July 2020 by revoking and declaring null and void Regulation of the Director General of Taxation Number PER-05/PJ/2019 regarding Agencies/Institutions Established or Approved by the Government that are Designated as Recipients of Zakat or Mandatory Religious Donations that may be Deducted from Gross Income.