Section 108

The said annual balance sheet, income and expenditure account and list of investments shall prior to the issue thereof be audited by —

Where the accounts of the Majlis have been audited by a person appointed under subsection (1)(b), they may be verified by the Auditor

General before a copy thereof is published in the Gazette pursuant to section 107.

Wakaf and nazar property 109.

Not less than once in every 3 years the Majlis shall prepare, issue and publish in the Gazette a list of all properties, investments and assets vested in the Majlis subject to any trust, wakaf or nazar, and not forming part of the

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General Endowment Fund. Such list shall be audited in manner set out in section 108.

Estimates 110.

The Majlis shall prepare and submit to His Majesty the Sultan and Yang Di-Pertuan not later than the 31st day of October in each year estimates of all income and expenditure of the Majlis, including therein estimates of all property receivable and disposable in kind, in respect of the ensuing year.

His Majesty the Sultan and Yang Di-Pertuan may approve such estimates or may direct that the same be amended and thereupon such approved or amended estimates, as the case may be, shall be published in the

Gazette.

The Majlis may at any time submit to His Majesty the Sultan and

Yang Di-Pertuan supplementary estimates of expenditure in respect of the current year, or, at any time prior to 31st March in any year, in respect of the preceding year, and the same may be approved or amended, and shall be published, in like manner.

No monies shall be expended, or property disposed of in kind, save in accordance with such estimates as aforesaid and upon a voucher signed by the President or Vice-President.

Expenses of Majlis 111.

All costs, charges and expenses of administering the property and assets vested in the Majlis, including the cost of maintenance and repair of any immovable property, the salaries and allowances of all servants of the

Majlis, and the fees and allowances payable to any officer or Member of the

Majlis in respect of his services as such shall be paid out of the property and assets of the General Endowment Fund.

Bankers 112.

The Majlis shall appoint bankers and may operate such account or accounts as to it may seem proper.

Payments by the Majlis of amounts exceeding $50 shall be made by cheque.

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All monies received by or for the Majlis shall be paid into a bank account of the Majlis in the manner provided in the State Financial

Regulations.

Cheques drawn on any bank account of the Majlis shall be signed by the President or Vice-President and by the Secretary.

Financial Statements 113.

At least once in every month there shall be laid on the table a financial statement showing details of all receipts and expenditure from the time of the preceding financial statement up to a date not more than 7 days prior to the meeting.

Every such financial statement shall be considered and approved at the meeting at which it is submitted and, if not unanimously approved, shall be submitted to His Majesty the Sultan and Yang Di-Pertuan, together with any comments which any Member may wish to take thereon.

Zakat and Fitrah

Powers of Majlis 114.

The Majlis shall have the power, and shall be under the duty, to collect on behalf of His Majesty the Sultan and Yang Di-Pertuan, and to dispose of as His Majesty the Sultan and Yang Di-Pertuan may, subject to the provisions of this Act direct, all zakat and fitrah payable in Brunei

Darussalam in accordance with Muslim law, and shall do so to the extent and in the manner provided in this Act.

Assessment Lists 115.

The Majlis shall prepare annually assessment lists in respect of each mukim masjid in Brunei Darussalam, showing the names of all persons therein liable to pay zakat and fitrah respectively and the amounts which they are so liable to pay.

The Majlis shall be directly responsible for the preparation of the assessment lists in respect of such areas as the Majlis may determine.

In all other areas, the Imam shall, as agent for and on behalf of the Majlis, prepare the assessment lists in respect of each mukim masjid and shall submit copies thereof to the Majlis, which may alter or amend the same.

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Any person may make an objection to the Majlis against the inclusion of his name in any assessment list or against the amount or quantity in respect of which he is assessed and the Majlis shall consider every such objection and shall make such decision thereon as it considers just.

An appeal from any such decision shall lie to His Majesty the

Sultan and Yang Di-Pertuan in Religious Council, if the subject matter is of a value not less than $1,000:

Provided that any such appeal may be referred by His Majesty the Sultan and Yang Di-Pertuan to the Judicial Committee for its opinion and, if so referred, shall be determined as if it were a civil appeal from the Court of a

Kadi.

Liability to pay zakat 116.

Zakat shall be payable by every Muslim who rears any animals, or cultivates any crops, or carries on any enterprise, from which zakat shall be payable at the rate and in such manner as may be determined by the Majlis from time to time in accordance with Muslim law.

Liability for fitrah 117.

Fitrah shall be payable by all Muslim householders in Brunei

Darussalam and shall be at the rate of and in such manner as may be determined by the Majlis from time to time in accordance with Muslim law:

Provided that, where a household consists of an odd number of members, payment shall be made as if it consisted of the next higher even number of members.

Payment of fitrah may be excused on grounds of poverty and the

Imam may with the approval of the other pegawai masjid omit from the assessment list prepared by him the name of any person considered too poor to pay fitrah, but in any such case he shall inform the Majlis of the facts and the Majlis may reverse such decision.

Payment of zakat 118.

The Majlis or the Imam or Amil as the case may be, shall complete the zakat assessment list by entering the amounts produced and the amounts payable as soon as the harvest is complete.

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Where any person produces padi in more than one mukim masjid his name shall be entered in every assessment list concerned and he shall be assessed on the total production.

Payment shall, in any such case, be made directly to the Majlis.

On completion of the assessment lists, and notwithstanding any appeal pending, the producer shall forthwith pay the zakat to the Majlis or, in cases to which subsection (2) does not apply to the Imam.

Zakat shall be paid in padi but the person paying may be permitted to repurchase such padi at such price per gantang as the Majlis may, by notification signified in the Gazette, from time to time fix.

Payment of fitrah 119.

Fitrah assessment lists shall be completed not later than the 15th day of Sya’aban in each year and the fitrah shall be paid to the

Majlis or to the Imam not later than the 1st day of Syawal next ensuing.

The Majlis may from time to time by notification signified in the

Gazette fix rates at which rice may be sold by any pegawai masjid to persons liable to pay fitrah. Such rates shall be not lower than the current minimum market price for the cheapest grade of rice.

Receipts and Accounts 120.

The Majlis or the Imam or Amil, as the case may be, shall issue a receipt as in Form A or in Form B (as appropriate) in Schedule 1 for every payment of zakat or fitrah, whether in cash or in kind.

Every Imam or Amil shall account to the Majlis for all zakat and fitrah received by him and shall hold, store, and dispose of the same or of any proceeds of sale thereof in such manner as the Majlis may direct.

The Majlis shall cause assessment lists, receipts, accounts and other documents kept by any Imam or Amil and relating to zakat or fitrah to be examined and audited and may for such purpose appoint and renumerate

Inspectors.

Disposal of balance 121.

After complying with all directions of His Majesty the Sultan and

Yang Di-Pertuan as to disposal of any zakat and fitrah, the Majlis shall, if

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any portion thereof be undisposed of, sell and realise such part thereof as may not consist of money and it and the proceeds of any sale thereof shall be added to and form part of the General Endowment Fund.

Collection for Charities

Charitable collections 122.

Notwithstanding the provisions of the Subscriptions Control Act

(Chapter 91), the Majlis may collect, or may grant licences to any person or body of persons, authorising him or them to collect, monies or funds for any charitable purpose for the support and promotion of the Islamic religion or for the benefit of Muslims in accordance with Muslim law, and may by any such licence impose such terms as it may think fit.

It is deemed to be a term of every such licence that the grantee thereof and every other person authorised thereby to collect monies or funds shall —

Monies collected in pursuance of this section may be applied for a specific purpose if the Majlis shall so direct, but shall, in default of any such direction, be added to and form part of the General Endowment Fund.

No person shall make or take part in any collection of money for any such purpose as aforesaid unless with the express authority of the Majlis or by virtue and in pursuance of such a licence as aforesaid.

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