إطار مقترح لتحديد وعاء زكاة الشركات المحدودة في السودان

Abstract

ABSTRACT This Research tackled the basis, fundamentals and the formulas stated in the laws and regulations of the Zakat, which determine the Zakat liability for companies in Sudan. The Research problem questions are: l. Whether non current assets are liable for zakat Y. Whether the liable funds for Zakat model give the same zakat liability and zakat value for the same value of res0urces?. Y. Whether all the debts should be deducted from the debtor funds liable for zakat? The main objective of this research is to reach a standard model or appropriate framework to determine the liable funds and for zakat in the limited companies by more than method. This should verify that the value of the zakat liability should be equal in all cases whatever the method used to achieve the objectives of Islam in circulation of the wealth and fiinds. In order that it may not (Merely) circuit Between the wealthy among you Hasher (V) to restore justice and faimess of the liable persons and in the funds and monies liable for zakat. The backbone of this research is the attempt to lay down model to assist in rectifying the practice of the zakat in Sudan. To achieve the research objectives, the following hypothesis are identified \. The models stated in the zakat laws and regulations do not to arrive to the same value of zakat for the same value of funds and monies liable for zakat Y. The liable funds and monies and measurement of zakat according to the current laws reduce the actual ones. T. The liability of some debts which owed by the zakat payer icrease the sum of the zakat funds. i The development and promotion of the current models of the zakat will increase the zakat funds. The researcher used the following research methodologies: The heuristic approach _ The induction approach and The historical approach The researchers concluded to number of recommendations, the major recommendations are; To modify the methods of calculating the funds and monies liable for zakat, this will result in the same zakat and liable funds and monies for the same value of resources. To deduct the all the non current assets from the liabe zakat monies and funds because it is which are not liable for zakat. To state in the regulations of the Zakat the balance of long and short term accounts payable and loans to finance the expansion of business and new constructions should be added to the liable funds and monies.