| المستخلص: |
Views differed in the zakat of corporate shares, in terms of zakat coverage of capital and profits, or limited to profits, in terms of the settlement between companies or the lack thereof, in consideration of the type of its activity, or based on the usual custom of the activities of individuals in the like, or as it is intended for trade or exploitation, and in terms of the amount that must be paid in it. Among the research was the quorum of the share, its amount. The most likely consideration is that the total money of a company reaches a quorum, not each shareholder’s shares separately. Unless the shareholder is the one who pays zakat, then it is not obligatory for him until he reaches the quorum. • If he buys shares or they are recorded under his name; Its strabismus is when he gets its price. Because their strabismus is about their origin. • If he obtains it, it prevents the owner from dealing with it. Just like foreclosure, the strabismus is interrupted. But if the barrier is removed, the strabismus will resume. • The company, whether it is commercial, industrial, agricultural, real estate, livestock, transportation company, or otherwise. If he buys stock for his investment field, extracts them, or makes transformative operations on them, and sells them, then they are commercial, taking the rule of zakat on trade offers. Which is the view of the majority of jurists, ancient and contemporary. • Zakat is in the shares of companies of all kinds, including all of their funds intended for trade, from their capital, and their money from debts on full, profits and reserves, whether the shares are intended for trade, or intended for obtaining profits. That is after deducting the debts that are not filled, and paying zakat upon taking them; deducting things intended for use not for selling. This is in the event when the shares are intended for their profits. If it is intended for trading, in any type of company, then it is recommended for its market value in normal times. Otherwise, it should be evaluated by experts, or done by the company itself, then the must percentage is 2.5%. • If the shares are for the purpose of obtaining their profits, they are to be paid including their profits; based on the company’s budget. • As for the reserves, if the company does not pay its zakat, then the shareholder shall pay his share of them once he gets his share. • If the agricultural company sells its products, and its return does not get invested in its trading, but rather re-exploits it in agriculture, or distributes it to shareholders, then it is zakat is considered the zakat of grains and fruits. • If the livestock company does not trade, but rather sells its production and distributes it to the shareholders, then its zakat is that of a livestock. • A shareholder who trades in his real estate shares must pay his shares according to their market value, based on the foregoing. • If the real estate company exploits its buildings by renting them, which some of them call exploiters, then it is more likely that there is no zakat in the of these exploiters. Because it is not intended for sale, and this is the opinion of the majority of scholars from the predecessor and the successor, and two decisions were issued by the association and the organization regarding this. As for the shares of these exploits in which is traded, then their zakat is paid according to their market value. If it is intended for sale and is rented out, the return of its rent shall be paid in zakat in conjunction with its other zakat funds. • As for transportation companies such as aviation and cars, if the shareholder trades in their shares, then its zakat has to be paid, and it is not deducted from shares. But if it is not traded, zakat is due in all its cash and in-kind funds intended for sale. As for transport, there is no zakat on its property, except in its prices when it is sold.
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