This research aims to explain accounting bases to
determine Zakat and income tax bowl, according to Syrian
Tax System, following the descriptive analytical method.
The results showed that there is partial compatibility in
accounting bases for det
ermining Zakat and income tax
seat, and there is difference in accounting bases of
definition the amount which acceptable to rebate, according
to Syrian tax legislation.
Acquisition is a pillar of Zakat and Zakat is not valid unless it is possessed by
the poor (deservers of Zakat) and it is not valid or permissible or giving up and
other forms of ownership.
The four Islamic fiqh schools agreed on the obligatory of
acquisition so they
said charity must not be given to mosques and cemeteries and others because of
shortage of acquisition
And Zakat is considered more important resource for Charity So does it have
a legal acquisition because it is recognised legal constitution and, if that is true can
it manage zakat money absolutely? in other words can the charity build or repair
buildings or buy furniture like tables and chairs.
Generally the research shows the limits of the managements of charities with
Zakat money with existence of acquisition provision and this shows the vulnerability
to this condition.