مشروع تقنين الزكاة في إقليم كردستان العراق في ضوء مسودة قانون مؤسسة الزكاة لعام 2010م : دراسة نقدية مقاصدية

Abstract

This study aims to codify the Zakah injunctions in the Kurdistan region of Iraq because the payment and distribution of Zakah is conducted in a non-systematic manner, which has resulted in the institution of Zakah not achieving its intended objectives. The study relies on the inductive methodology to collect the opinions and evidences of jurists concerning Zakah issues, to identify standards that are extracted from the objectives of Zakah and to introduce samples of Zakah legislations in some Muslim countries. The study also relies on the analytical methodology in analyzing the articles of the draft legislation of the institution of Zakah in Kurdistan. Furthermore, the study uses the comparative methodology to evaluate the draft legislation and present the most preponderant juristic opinions that achieve the interests of the ummah. Codifying the issue of Zakah will result in achieving several objectives, the most important of which is the collection of a bigger amount of Zakah and its just distribution to those who deserve it. The most important results derived from the study are the permissibility of codifying Zakah injunctions, affirming the characteristics of the Zakah institution stipulated in the draft legislation and shedding light on the shortcomings and deficiencies of the draft legislation in regard to the administrative, financial and legal aspects. Moreover, the study also reaffirms the responsibility of the government in regard to the collection and distribution of Zakah, the injunction concerning its authority over visible forbiddon wealth, the permissibility of imposing taxes and the impermissibility of investing Zakah funds by the imam or his deputy. The study suggests a model for the Zakah codification project in the Kurdistan region of Iraq in addition to the types of wealth on which Zakah is due, its conditions and its recipients. The study chooses the mixed model for the Zakah institution among the various regulatory models because of its suitability with the realities of the Kurdish region. The organizational chart of the institution includes the supreme council of the Zakah institution, the council of general management, the department of general management, the department of Zakah affairs, the department of administrative affairs, the department of projects, public relations and media. Finally, the study discusses the technical procedures related to the function of the institution such as the identification of those who should pay Zakah, presenting the required forms, the inspection of Zakah, complaints and grievances.