{"id":106,"date":"2013-02-21T03:22:24","date_gmt":"2013-02-21T03:22:24","guid":{"rendered":"http:\/\/localhost\/wmaij\/?page_id=106"},"modified":"2020-04-18T04:54:02","modified_gmt":"2020-04-18T04:54:02","slug":"zakat-simpanan","status":"publish","type":"page","link":"https:\/\/www.maij.gov.my\/?page_id=106","title":{"rendered":"Zakat Simpanan"},"content":{"rendered":" <\/p>\n
ZAKAT WANG SIMPANAN<\/strong><\/p>\nWang yang disimpan dalam bentuk simpanan biasa, tetap, semasa, saham, amanah serta lain-lain simpanan<\/p>\n
Nisab Wang Simpanan<\/strong>
\nMenyamai nilai semasa 85 gram emas.
\nJika harga 1 gram emas ialah RM35.29, maka harga bagi 85 gram emas ialah RM3,000.00 iaitu jumlah nisab wang simpanan.<\/p>\nKadar Wajib Zakat<\/strong>
\n1\/40 atau 2.5%<\/strong>\u00a0dari jumlah wang. Jika mempunyai wang simpanan sebanyak RM 10,000.00, zakat yang wajib dikeluarkan ialah RM10,000.00 X 2.5% =\u00a0RM 250.00<\/strong><\/p>\nPengiraan simpanan tidak tetap\u00a0<\/strong>(keluar & masuk)<\/p>\n\n- \n
Berdasarkan baki terendah sesuatu akaun simpanan dalam tempoh setahun dan mencukupi nisab di sepanjang tempoh haul<\/div>\n<\/li>\n
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Pemilik beberapa akaun simpanan, baki terendah setiap akaun hendaklah dicampurkan dan didarab dengan 2.5% untuk mendapatkan jumlah zakat walaupun jika dikira tiap-tiap akaun atau salah satu daripada baki terendahnya tidak mencukupi nisab.<\/div>\n<\/li>\n
- \n
Jika dicampur kedua-dua baki terendah masih tidak mencukupi nisab, maka tidak wajib zakat.<\/div>\n<\/li>\n<\/ul>\n
contoh 1: Simpanan dalam satu akaun<\/strong><\/p>\n\n\n\n\nTarikh<\/strong><\/div>\n<\/td>\n\nMasuk\/Dividen<\/strong><\/div>\n<\/td>\n\nKeluar<\/strong><\/div>\n<\/td>\n\nBaki<\/strong><\/div>\n<\/td>\n<\/tr>\n\n\n1\/1\/2005<\/div>\n<\/td>\n \n2,000.00<\/div>\n<\/td>\n <\/td>\n | \n2,000.00<\/div>\n<\/td>\n<\/tr>\n \n\n5\/3\/2005<\/strong><\/div>\n<\/td>\n\n8,000.00<\/div>\n<\/td>\n <\/td>\n | \n10,000.00<\/div>\n<\/td>\n<\/tr>\n \n\n25\/10\/2005<\/div>\n<\/td>\n \n(faedah) 150.00<\/div>\n<\/td>\n \n4,500.00<\/strong><\/div>\n<\/td>\n\n5,650.00<\/strong><\/div>\n<\/td>\n<\/tr>\n\n\n15\/3\/2006<\/strong><\/div>\n<\/td>\n\n500.00<\/div>\n<\/td>\n <\/td>\n | \n6,150.00<\/div>\n<\/td>\n<\/tr>\n \n\n10\/4\/2006<\/div>\n<\/td>\n <\/td>\n | \n250.00<\/div>\n<\/td>\n \n5,900.00<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n- \n
Tempoh haul bermula apabila nilai baki mencapai paras nisab iaitu pada 5 mac 2005 – 15 mac 2006 (tempoh 354 hari @ setahun Hijrah)<\/div>\n<\/li>\n - \n
Zakat yang Wajib dikeluarkan ialah (baki terendah dalam tempoh haul ditolak faedah bank yang diterima) RM5,650.00 – RM150.00 (faedah) x 2.5% = RM137.50 (diandaikan kadar nisab ialah pada RM5,300.00)<\/div>\n<\/li>\n<\/ul>\n contoh 2: Simpanan dalam beberapa akaun<\/strong><\/p>\n\n\n\n\nAkaun 1<\/div>\n<\/td>\n<\/tr>\n \n\nTarikh<\/div>\n<\/td>\n \nMasuk\/Dividen<\/div>\n<\/td>\n \nKeluar<\/div>\n<\/td>\n \nBaki<\/div>\n<\/td>\n<\/tr>\n \n\n2\/3\/2005<\/div>\n<\/td>\n <\/td>\n | <\/td>\n | \n7,000.00<\/div>\n<\/td>\n<\/tr>\n \n\n28\/72005<\/div>\n<\/td>\n <\/td>\n | \n500.00<\/div>\n<\/td>\n \n6,500.00<\/div>\n<\/td>\n<\/tr>\n \n\n30\/12\/2005<\/div>\n<\/td>\n \n300.00<\/div>\n<\/td>\n <\/td>\n | \n6,800.00<\/div>\n<\/td>\n<\/tr>\n \n\n15\/3\/2006<\/div>\n<\/td>\n \n6,400.00<\/div>\n<\/td>\n \n400.00<\/div>\n<\/td>\n \n12,800.00<\/div>\n<\/td>\n<\/tr>\n \n\n2\/4\/2006<\/div>\n<\/td>\n \n2,000.00<\/div>\n<\/td>\n <\/td>\n | \n14,800.00<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n \n\n\n\nAkaun 2<\/div>\n<\/td>\n<\/tr>\n \n\nTarikh<\/div>\n<\/td>\n \nMasuk \/ Dividen<\/div>\n<\/td>\n \nKeluar<\/div>\n<\/td>\n \nBaki<\/div>\n<\/td>\n<\/tr>\n \n\n1\/3\/2005<\/div>\n<\/td>\n \n7,500.00<\/div>\n<\/td>\n <\/td>\n | \n7,500.00<\/div>\n<\/td>\n<\/tr>\n \n\n28\/11\/2005<\/div>\n<\/td>\n <\/td>\n | \n4,500.00<\/div>\n<\/td>\n \n3,000.00<\/div>\n<\/td>\n<\/tr>\n \n\n25\/3\/2006<\/div>\n<\/td>\n \n1,500.00<\/div>\n<\/td>\n <\/td>\n | \n4,500.00<\/div>\n<\/td>\n<\/tr>\n \n\n20\/4\/2006<\/div>\n<\/td>\n \n100.00<\/div>\n<\/td>\n <\/td>\n | \n4,600.00<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n- \n
Tempoh haul bermula pada 1 mac 2005<\/div>\n<\/li>\n - \n
Zakat yang wajib dikeluarkan ialah (Jumlah Baki terendah dalam kedua-dua akaun x 2.5%) : RM6,500.00 + RM 3,000.00)\u00a0 x 2.5% = RM237.50<\/strong><\/div>\n<\/li>\n<\/ul>\nPengiraan Simpanan tetap (fixed deposite)<\/p>\n \n- Simpanan yang tidak dikeluarkan daripada sesuatu akaun dalam tempoh tertentu mengikut perjanjian yang dibuat antara penyimpan dan institusi kewangan<\/li>\n
- Wajib dikeluarkan 2.5% daripada jumlah simpanan tetap tersebut setelah sempurna syaratnya.<\/li>\n
- Contoh pengiraan : ahmad mempunyai simpanan tetap di Bank A sebanyak RM 50,000.00 tanpa dikeluarkan selama setahun. Zakat ialah\u00a0RM 50,000.00 x 2.5% = RM1,250.00<\/strong><\/li>\n<\/ul>\n
<\/p>\n","protected":false},"excerpt":{"rendered":" ZAKAT WANG SIMPANAN Wang yang disimpan dalam bentuk simpanan biasa, tetap, semasa, saham, amanah serta lain-lain simpanan Nisab Wang Simpanan Menyamai nilai semasa 85 gram emas. Jika harga 1 gram emas ialah RM35.29, maka harga bagi 85 gram emas … Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":95,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-106","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=106"}],"version-history":[{"count":2,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/106\/revisions"}],"predecessor-version":[{"id":5182,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/106\/revisions\/5182"}],"up":[{"embeddable":true,"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=\/wp\/v2\/pages\/95"}],"wp:attachment":[{"href":"https:\/\/www.maij.gov.my\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |