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FatwaSelangorEndowment (Waqf) & Religious Property

Fatwa Pengurangan Kadar Cukai Bagi Tanah Dan Harta Wakaf Majlis Agama Islam Selangor (Mais)

Are waqf land and property belonging to MAIS eligible for tax exemption?

Short answer

The Selangor State Fatwa Committee decided that waqf land and property owned by MAIS should be exempted from tax.

SelangorFatwa committee decision

A reference, not a fatwa. First sentence of the summary below — read the original fatwa and consult your state authority before acting.

Authority
Selangor State Mufti Department
Status
Fatwa committee decision
Series
Keputusan Fatwa Tidak Diwartakan
Topic
Endowment (Waqf) & Religious Property

No evidence of gazettement in the source — this is not a gazetted fatwa.

Summary

The Selangor State Fatwa Committee decided that waqf land and property owned by MAIS should be exempted from tax. The first reason is that the land and property are not commercialised for profit. The second reason is that they are not personally owned, and any profit gained is used for the benefit of the Muslim community in the state.

Written in our own words from the original fatwa — check the source before acting on it.

Mesyuarat Jawatankuasa Fatwa Negeri Selangor telah memutuskan supaya tanah dan harta wakaf milik MAIS diberi pengecualian daripada cukai berdasarkan sebab berikut:

Excerpt from the original fatwa · Selangor

Read the full fatwa on the Selangor website (new tab)

How to cite

Cite the original fatwa and its authority. Rujuk Fatwa is only where you found it.

Selangor State Mufti Department. “Fatwa Pengurangan Kadar Cukai Bagi Tanah Dan Harta Wakaf Majlis Agama Islam Selangor (Mais)”, date not stated. https://www.muftiselangor.gov.my/2023/10/26/fatwa-pengurangan-kadar-cukai-bagi-tanah-dan-harta-wakaf-majlis-agama-islam-selangor-mais/. Found via Rujuk Fatwa: https://rujukfatwa.com/en/fatwa/tax-exemption-mais-waqf-land-property/