Administration of Muslim Law (Fitrah) Rules

These Rules may be cited as the Administration of Muslim Law (Fitrah) Rules.

In these Rules, unless the context otherwise requires —“amil” means any person who is appointed under rule 5(1) for the collection of fitrah;“Committee” means the Committee appointed under rule 3;“daerah” means a postal district;“fakir” or “miskin” means a person who, in the opinion of the Committee, is entitled to share in the distribution of the fitrah collected;“financial year” means the first day of Muharram to the last day of Zulhijjah of the Muslim year;“fitrah” means the amount of rice weighing 2.3 kilograms or its equivalent value in money payable under the Muslim law annually by a Muslim during the month of Ramadan to be used for religious or charitable purposes recognised by the Muslim law;“fitrah collection” means the collection of fitrah by an amil or by the Majlis;“fitrah fund” means the amount of money paid to and collected by the Majlis in respect of fitrah payable in Singapore in accordance with the Muslim law;[Deleted by S 799/2017 wef 01/01/2018]“tauliah” means a letter of appointment issued annually by the Majlis to any person for the collection of fitrah.

There shall be a Committee responsible for the supervision and administration of fitrah collection and shall consist of the following members:

The Committee shall have power —

Before the collection of fitrah is made, the amil shall register the particulars of all fakir and miskin in his daerah in such form as the Committee may determine and return it to the Chief Executive.

Every amil who receives fitrah shall issue a receipt in such form as the Committee may determine.

Before the first day of Ramadan of every Muslim year, the Majlis shall fix the amount of fitrah that shall be paid by every Muslim for the year.

Every Muslim shall, without demand before the 1st day of Syawal of every Muslim year, pay to an amil or to the Majlis, fitrah in respect of himself and the members of his family who are dependent upon him.

Collection of fitrah shall be carried out from the 1st day of Ramadan to the 1st day of Syawal before the commencement of the Hari Raya Puasa prayers.

The Committee shall keep proper accounts and records of its transactions and affairs relating to the collection of fitrah and shall do all things necessary to ensure that all payments out of the fitrah collection are correctly made and properly authorised and that adequate control is maintained over the amount collected or in custody of the Committee and over the expenditure incurred by the Committee.

The fitrah accounts of the Committee shall be audited by the Auditor-General or by an auditor appointed annually by the Minister in consultation with the Auditor-General (referred to in these Rules as the auditor).

The auditor shall be paid out of the funds collected from fitrah.

The Committee shall, as soon as practicable after the close of the financial year, prepare and submit the financial statements in respect of the fitrah collection of that year to the auditor who shall audit and report on them.

The auditor shall report —

The auditor may at any other time report to the Minister through the Majlis upon any matter arising out of the performance of his audit.

The auditor or any person authorised by him shall be entitled at all reasonable times to full and free access to all accounting and other records relating directly or indirectly to the collection of fitrah.

The auditor or any person authorised by him may make copies of, or make extracts from, any such accounting and other records.

The auditor or any person authorised by him may, for the purposes of these Rules, require any person to furnish him with any information which that person possesses or has access to as the auditor or the authorised person considers necessary.

As soon as the accounts of the Committee relating to fitrah collection have been audited in accordance with the provisions of these Rules, a copy of the audited financial statements signed by the President of the Majlis and the Chief Executive together with a copy of any report made by the auditor shall be submitted to the Minister.

Where the Auditor-General has not been appointed to be the auditor, a copy of the audited financial statements and any report made by the auditor shall be forwarded to the Auditor-General at the same time as they are submitted to the Minister.