Towards A Unified Zakat System

1989). Apart from these functions the SSC should provideguidance on documentation, transactions and business, whichconform with Shariah principles. It should prepare areligious auditing report- which is regarded as part of theannual report (Karim, 1995).Karim (1995) further pointed out the SSC are appointed byshareholders in the general meeting which makes them part ofthe company or Islamic bank's management. The appointedmembers are under a responsibility to the management, notthe shareholders who appointed them. Thus, if the SSC putthe interest of the shareholders first, this may give riseto some conflicts between them and the management.The independent or legal auditor is one of three partiesinvolved in determining and estimating the Zakat revenues.He/she is supposed to be neutral in determining the Zakatassessment since he/she has no conflict of interest and can,therefore, easily be impartial. There is, however, atendency to keep the SSC since it represents the company'sinterests in the determination of the Zakat.An important issue is whether the government or the companyshould appoint and pay for the Shariah supervisorycommittees. In practice, Zakat is controlled by governmentsupervision. The Holy Qur'an states that:245