Fiscal advantage of waqf and the rule of tax exemption for charitable purposes under the Income Tax act 1967
This study explores the principle of waqf in the context of current tax policies governing waqf properties. In Islamic law, waqf is defined as charity where by the donor endows the property in the name of Allah SWT for the benefit of the public at large. However, for tax exempti...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English English |
| Published: |
IIUM Press
2020
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/85329/1/FISCAL%20ADVANTAGE%20OF%20WAQF%20AND%20THE%20RULE%20OF%20TAX%20EXEMPTION.pdf http://irep.iium.edu.my/85329/6/85329_FISCAL%20ADVANTAGE%20OF%20WAQF%20AND%20THE%20RULE_wos.pdf http://irep.iium.edu.my/85329/ https://journals.iium.edu.my/iiumlj/index.php/iiumlj/article/view/501 https://doi.org/10.31436/iiumlj.v28i1.501 |
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| Institution: | Universiti Islam Antarabangsa Malaysia |
| Language: | English English |