Towards A Unified Zakat System

12- If it appears to the finance department or to the Zakat-payer that an error hasbeen made or the decision of the First Instance Committee is incomplete owingto it investigations or checking, any party thereof may appeal against thedecision of the First Instance Committee to the Committee of Appeal providedfor in Article 26 of Resolution No. 340 dated 1 Rajab 1370 (8/4/51) and withinthe same period prescribed herein. The Committee of Appeal shall take adecision within one month from receipt of the appeal.13- An appeal by either the finance department or the Zakat-payer shall not bea justificationfor postponding payment of the Zakat; rather the person liableshould pay the Zakat before making this appeal. If the appeal results in areduction in the amount of Zakat due, the extra amount charged will be refunded.In opposite case the taxpayer shall pay the balance. The appeal shall not beconsidered valid unless the Zakat-payer attaches a duly certified copy of thereceipts against payment of the Zakat.14- The First Instance Committee or the Committee of Appeal may call theZakat- payer or his representative to appear before it and he should respond. Ifhe fails to appear before either of the two committees when called, without legalcause, his objection or appeal shall be rejected.15- Provisions of Articles 21 and 31 of the Resolution No. 340 of I Rajab 1370(8/4/5 1) shall be applicable to those liable to pay Zakat(2)16- The employees referred to in Articles 18 and 19 of Resolution No. 340 dated1 Rajab 1370 H (8/9151) shall be charged with the responsibility of assessing andcollecting Zakat in addition to their responsibilityfor assessing and collectingincome tax.17- In case of ambiguity or delay in the application of-any of the articles of this Re-solution, it should be referred to us for interpretation or explanation.18- -The officials responsible for the application of this Resolution shall keep therecords necessary for assessing and collecting Zakat and shall keep on file anyobjections thereto, together with notices to Zakat payers and the informationobtained from them.19- Sufficient copies of this resolution shall be made, to be published in local newspapers and to be distributed to all finance for implementation thereof.20- The Director General of Finance-shall supervise printing of books, notices anddeclaration forms specified in this resolution-and shall distribute them to the financedepartment as soon as possible.Minister of Finance2) HRH the Prime Minister's order to H. H. the Minister of Interior No 75 dated 7/1/1374 (5/10/54) cone the refusal onthe part ofto pay half the amount of Zakat' "He should be ask to pay" See also order No 3135 dated21/2/82 H