Enhancing the Zakat Framework of Maldives: A One Hundred Percent Muslim Country International Journal of Zakat | ISSN: 2548 2335 | Vol. 3 (3) 2018

Main Article Content

Aishath Muneeza

Abstract

Maldives is a one hundred percent Muslim nation where the zakat administrative function is entrusted to a government ministry, the Ministry of Islamic Affairs (MIA), which manages zakat al maal and zakat al-fitr. Since June 1, 2016, MIA has delegated the task of collecting zakat to the Maldives Inland Revenue Authority (MIRA). Maldives presently has no law dealing with zakat, so the Islamic Training and Research Institute (IRTI) has proposed a set of zakat laws that could be adopted by the country. The objective of this qualitative research is to discuss the zakat framework proposed by IRTI. There is limited literature available on the zakat framework in Maldives, so it is anticipated that this study will become the starting point for further research on this topic.

Downloads

Download data is not yet available.

Article Details

How to Cite
Muneeza, A. (2018, November 25). Enhancing the Zakat Framework of Maldives: A One Hundred Percent Muslim Country. International Journal of Zakat, 3(3), 1-12. https://doi.org/https://doi.org/10.37706/ijaz.v3i3.90
Section
Articles

References

Latheef (2015). Govt’s most hopeful minister, Dr. Shaheem resigns, Miadhu Daily [online] available from: http://www.miadhu.mv/article/en/2269 [accessed 1 Feb 2017].
Maldives Inland Revenue (2016). Zakat al-mal to be collected by MIRA [online] available from:https://www.mira.gov.mv/eNewsletter/MIRApostArticles.aspx?articleid=15&block=4 [accessed 1 Feb 2017].
MIRA (2018). Monthly Revenue Collection, retrieved from https://www.mira.gov.mv/reports/May18.pdf
MIRA (2017). Monthly Revenue Collection, retrieved from https://www.mira.gov.mv/reports/December17R.pdf
MIRA (2016). Monthly Revenue Collection, retrieved from https://www.mira.gov.mv/reports/Dec2016_Final.pdf
MIRA (2016). Announcement, retrieved from https://www.mira.gov.mv/announcement/Commencing_Collection_of_Zakat_English.pdf
Muneeza, A. (2017). Administration of zakat on wealth in Maldives. International Journal of Management and Applied Research, 4(1), 58-71. https://doi.org/10.18646/2056.41.17-00
Public Finance Act 3/2006
Wahab, N. A., & Abdul Rahman, A. R. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. https://doi.org/10.1108/17590811111129508
Yusuf, M. O., & Derus, A. M. (2013). Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory. Humanomics, 29(1), 61–74. https://doi.org/10.1108/08288661311299321