FatwaNationalGovernance & Administration
Kajian Terhadap Cukai Barangan Dan Perkhidmatan (GST)
Is the government permitted to collect the Goods and Services Tax (GST) in Islam?
Short answer
The 106th Muzakarah of the National Fatwa Committee resolved that Islam permits the ruler or Ulil Amri to collect taxes such as GST for as long as there is a need and public interest for the country and its people.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- National Fatwa Committee (JAKIM)
- Date
- Status
- Fatwa committee decision
- Series
- Kompilasi Pandangan Hukum Muzakarah Jawatankuasa Fatwa MKI (JAKIM, terbitan 2016)
- Topic
- Governance & Administration
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
The 106th Muzakarah of the National Fatwa Committee resolved that Islam permits the ruler or Ulil Amri to collect taxes such as GST for as long as there is a need and public interest for the country and its people. The fatwa states that taxation not based on a Shariah-permitted public interest is prohibited, and the permission rests on the principle of bearing a specific harm to prevent a general harm. Implementation must follow Shariah parameters, including that the government needs funds, the tax serves only essential and necessary needs, the burden is collected fairly, and the revenue is spent for the community's benefit and not for sinful purposes.
Written in our own words from the original fatwa — check the source before acting on it.
Muzakarah bersetuju memutuskan bahawa Islam mengharuskan pemerintah atau Ulil Amri untuk mengutip cukai seperti Cukai Barangan Dan Perkhidmatan (GST)
Read the full fatwa on the National website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
National Fatwa Committee (JAKIM). “Kajian Terhadap Cukai Barangan Dan Perkhidmatan (GST)”, 22 October 2014. https://www.islam.gov.my/images/ePenerbitan/KOMPILASI_MUZAKARAH_MKI_2016.pdf#kajian-terhadap-cukai-barangan-dan-perkhidmatan-gst. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/is-government-gst-tax-collection-permissible-islam/