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Shiavault - a Vault of Shia Islamic Books Your Questions Answered (volume 6) Q. 50: Taxes Recognised in the Shari 'ah: Which Taxes are recognised in Islamic Shari 'ah? A: Islam has imposed the following taxes in a Muslim's wealth and/or earnings: Zakah (including 'Ushr), Khumus, Khiraj of agricultural land, Various types of Kaffarahs, Various kinds of prescribed fines imposed by a Qadi of Shari'ah, Fitrah.
Apart from these compulsory payments, there are voluntary offerings like Sadaqah, Khairat etc. An Islamic government may urge the Muslims to contribute for some specific projects related to security of state or common welfare, But normally it is a voluntary exercise; although in cases of emergency it could be imposed by force. Q. 51: Any other Income or wealth Tax? Is there any other Income Tax recognised by Islam?
A: The only Income Tax recognised is Khumus, and only Wealth Tax is Zakah (including 'Ushr). No other such tax is recognised by the Shari'ah. Q. 52: Customs Duty and Sales Tax: Are Customs Duty and Sales Tax recognised in Shari 'ah? A: No. The whole Earth belongs to Allah, and man-made artificial boundaries (resulting from the un-Islamic concept of nation-states) are not recognised in Islam.
Consequently all the rules and institutions based on that concept (Immigration, Passport, Visa, Customs, Restrictions on export and import etc.) go against the Islamic spirit although in present days even Muslim countries follow this system based on nation-state concept since the 18th century of the Christian Era. Q. 53: A voiding Income Tax and Customs Duty: In view of the replies to the preceding three question, will it be OK if one avoids paying proper income tax or customs duty?
Especially if it is a non-Muslim government? A: No. According to Ayatullah al-'Uzma Sayyid 'Ali Sistani it is not allowed. Let us say, you are on a visit to Canada. Your written or verbal application for visa constitutes an implicit undertaking on your part to obey the law of the land. And an agreement has to be fulfilled and implemented, even if the 2nd party is a non-Muslim or an atheist.
The same applies if you are a citizen of the country, because citizenship entails an explicit or implicit agreement to uphold the constitution and obey the laws. Q. 54: Cheating a bank or shop Also, is it OK if we cheat a non-Muslim bank or steal from a non-Muslim shop or company? A: Again No. The reason given above applies to this case too.