FatwaFederal TerritoriesTransactions & Finance
BAYAN LINNAS SIRI KE-16 : ISU GST: SATU PENILAIAN
What is the Islamic ruling on implementing the Goods and Services Tax (GST)?
Short answer
This Bayan Linnas defines GST as a consumption tax applied at every stage of a transaction, in contrast to SST which is levied at a single stage.
A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.
- Authority
- Federal Territories Mufti Office
- Date
- Status
- Opinion (irsyad)
- Series
- Bayan Linnas
- Topic
- Transactions & Finance
No evidence of gazettement in the source — this is not a gazetted fatwa.
Summary
This Bayan Linnas defines GST as a consumption tax applied at every stage of a transaction, in contrast to SST which is levied at a single stage. Taxation is placed within siyasah syar'iyyah, which requires weighing benefit and harm as long as the limits of Islamic law are not breached. Scholars hold two views, namely that it is prohibited or permissible. The prohibiting view is attributed to scholars such as Ibn Muflih, al-Hijawi and Ibn Hajar al-Haitami, who regarded unjust tax collection as forbidden.
Written in our own words from the original fatwa — check the source before acting on it.
Secara ringkasnya, terdapat dua pandangan ulama dalam hal ini iaitu haram dan harus.
Read the full fatwa on the Federal Territories website (new tab)
How to cite
Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.
Federal Territories Mufti Office. “BAYAN LINNAS SIRI KE-16 : ISU GST: SATU PENILAIAN”, 17 April 2015. https://muftiwp.gov.my/ms/artikel/bayan-linnas/2612-bayan-linnas-siri-ke-16-isu-gst-satu-penilaian. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/ruling-on-implementing-goods-services-tax-gst/