Zakah - Appendix A (Brief History of the Preparation of the Standard)

Transcription

1. Shari ’ah Standard No. (35): Zakah Appendix (A) Brief History of the Preparation of the Standard In its meeting No. (13) held on 26-30 Sha’ban 1425 A.H., corresponding to 10-15 October 2004 A.D., in Makkah Al-Mukarramah, The Shari’ah Board decided to issue a Shari’ah standard on Zakah. On 1 Ramadan 1425 A.H., corresponding to 16 October 2004 A.D., the Secretariat General decided to commission a Shari’ah consultant to prepare a study on Zakah. A joint committee composed from Shari’ah Committees (1) and (2) was held on Thursday 8 Rabi’ I, 1427 A.H., corresponding to 6 April 2006 A.D., in Makkah Al-Mukarramah. In that meeting the committee discussed the study, cleared it, and asked the consultant to introduce necessary changes in the light of the observations and suggestions made in the meeting. In its meeting No. (17) held in Makkah Al-Mukarramah, on 26 Shawwal – 1 Dhul-Qa’dah 1427 A.H., corresponding to 18-23 November 2006 A.D., the Shari’ah Board discussed the amendments made by the joint committee and introduced the changes that it deemed necessary. The Secretarial General of AAOIFI held a public hearing in the Kingdom of Bahrain on 18 Safar 1428 A.H., corresponding to 8 March 2008 A.D. More than 30 participants attended the session as representatives of central banks, institutions, and accounting firms. The session was also attended by Shari’ah scholars, university teachers and other interested parties. Several observations were made in the session, and duly responded to by the members of the Shari’ah Standards Committees (1) and (2). In its meeting No. (18) held on 12–16 Jumada II, 1428 A.H., corresponding to 27 June – 1 July 2007 A.D., in Al-Madinah Al-Munawwarah, the 901
2. Shari ’ah Standard No. (35): Zakah Shari’ah Board discussed the amendments proposed by the public hearing, and introduced the changes that it deemed necessary. In its meeting No. (20) held in the Kingdom of Bahrain, on 4-8 Safar 1429 A.H., corresponding to 11-15 February 2008 A.D., the Shari’ah Board discussed the changes introduced by the joint meeting of Shari’ah Committees (1) and (2), and introduced necessary changes. In its meeting No. (22) held in the Kingdom of Bahrain, on 28-30 Dhul-Qa’dah 1429 A.H., corresponding to 26-28 November 2008 A.D., the Shari’ah Board adopted the Standard after discussing it and introducing necessary changes. 902