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المصدر: مجلة دار الإفتاء المصرية
الناشر: دار الافتاء المصرية
المؤلف الرئيسي: ابراهيم، هشام ربيع (مؤلف)
المجلد/العدد: ع 4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2010
التاريخ الهجري: 1431
الشهر: ابريل
الصفحات: 132 - 141
رقم MD: 167024
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: IslamicInfo
مواضيع:
رابط المحتوى:
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المستخلص: This study comprises of an introduction, a preface and two matters. The preface discusses the linguistic and legal definitions of zakat (mandatory aims tax) and its rulings. The first issue: Is the linguistic and legal definitions of stocks, their types in terms of percentages owned, their types or shares, stock trading, rights of shareholders and characteristics of stocks. The second issue: the manner of calculating zakat on stocks and clarifies the differences of contemporary scholars on the manner of calculating zakat on stocks; they maintain three opinions. The paper concludes that zakat is calculated according to the market value of trade stocks and not on their par value and that the principle is that the shareholder is to pay the zakat on his shares himself. There is no objection to a company paying zakat on behalf of its shareholders. But in the event that it defaults, a person is to pay zakat on his shares based on the zakat elgible assets of the company.

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