INCOME TAX AND ITS LEGALITY IN CONTEMPORARY ISLAMIC COUNTRIES

Daribat Aldakhl Wamadaa Mashrueiatiha Fi Alduwal Al'iislamiat Almueasira

A paper presented by Sheikh Abdul Karim Zidan at the seventeenth session of the Islamic Fiqh Academy of the Muslim World League that was held in Makkah Al-Mukarramah for the period from 10/19/1424 AH corresponding to 12/13/2003 AD to 10/23/1424 AH corresponding to 12/17/2003 AD. This was printed Research with another group of jurisprudential research in a book entitled (Contemporary Jurisprudence Research Group).

Introduction

Praise be to God, Lord of the worlds, and may peace and blessings be upon our master Muhammad and his family and companions ... And after:

1. The income tax is one of the common taxes in the countries at the present time because it is considered one of the main sources of money for the state. Most Islamic countries have taken this tax, if not all of them, even if they differ among themselves in the breadth or narrow scope of this tax.

2. Research topic

The topic of our research is to explain the legality of this tax in contemporary Islamic countries. This research , although a summary of the subject matter , but we reckon it sheds light on the legality of this tax in a manner that  it may with the opinion of the weighty emerges in which the one hand , the legitimacy of this tax or not to legitimacy on the basis of what we offer evidence related to the topic and ask God Almighty to error and avoids the pitfalls and Abesrna of what is right not to re DONC and help us to follow and introduce people to do service to his law.

3. Research plan:

And since this tax is imposed by the state on its citizens to carry out its functions, and it is many, I thought it useful, in preparation for the topic of the research, to explain the Sharia ruling in establishing the Islamic state, its functions, and the adequacy of its financial resources stipulated to carry out its functions. Then explain what this tax is and what is related to it in the man-made financial laws, and after that we explain, God willing, the extent of the legality of this tax if the Islamic State wanted to adopt this tax, and we conclude this research with its conclusion and what we propose about it, and on this we made the research plan as follows:

Chapter One: The  rule of Islamic law in establishing an Islamic state

Chapter Two: The  Functions of the Islamic State

Chapter Three: The   financial resources of the Islamic state and their adequacy for  them

Chapter Four:  Definition of income tax and what is related to it in positive financial laws.

Chapter Five:  Statement of the period of legality of this tax  -  income tax - with mention of evidence.

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Chapter 1

The rule of Islamic law in establishing the Islamic state and its evidence

Sharia rule in establishing the Islamic state

4. The necessity of establishing an Islamic state

The jurists have stated that the caliph should be installed for Muslims, and the caliphate is a religious and political position, which is an important component of the Islamic state, because with its religious character it represents the authority in this political organization that we call the state. Imam Al-Mawardi said, "The imamate is made for the succession of the prophethood in guarding religion and the politics of the world, and holding it to those who carry it out of the ummah is a duty unanimously, even if the deaf deviates from them."

The stipulation that the caliph should be installed means that the Islamic state must be established if it is meaningless to install him without it.

Imam Al-Juwaini said, "The position of the imam - meaning the caliph of the Muslims - when possible is an obligation."

And Sheikh Al-Islam Ibn Taymiyyah said, "It should be known that guarding the affairs of people is one of the greatest religious duties. Rather, there is no fulfillment of religion or the world without it . " It is clear that the monument to the caliph requires the establishment of the Islamic state, and the monument to the caliph who takes over the affairs of the people is a religious duty, as it represents the authority in the Islamic state.

Ibn Khaldun said in his introduction: “Caliphate… means carrying all people according to the legal consideration of their eschatological and worldly interests that are due to it, and the holder of this position - the position of the caliphate - is called caliph and imam. the Prophet  ﷺ  in the nation, then the monument caliph duty ... "

Said Imam Ibn group: "We must set up an imam guarding religion and politics Muslims things, because creation does not fit their conditions , but Sultan is Bsiasthm and free himself to guard them"

The second topic

Evidence for the necessity of establishing an Islamic state

5. The first evidence:

The Almighty said , { O ye who believe ! Obey Allah and obey the Messenger and those of you ... } and Oulu which you are the princes to the public to say  and introduces the concept of (initial order) successor any head of state .. friend said Hassan Khan brand in his interpretation: "The Ulu command They are the imams, sultans, princes of truth, rulers of justice, like the Rightly Guided Caliphs and those who follow their example from among the rightly guided.  

6. The second evidence:

The Apostle  ﷺ  after he emigrated his companions to Yathrib "city" which established the first Islamic state, and it is   ﷺ its first president, and his treaty with the Jews of the city, and his treaty with the Quraish called "Bsaleh or Hudaybiyah treaty" only his actions to described as President of the Islamic State This is why his treaty with the Jews and his treaty with the Quraysh were binding on Muslims. Individuals of the Islamic State.

7. scholars meeting has recognized the status of the ruler - head of state Muslim - with the status of prophecy and the message in the person of the Holy Prophet   ﷺ , and indicated a judgment issued by the  ﷺ  as such or that, it is their words to say Faqih al - Maliki , the famous Balaqravi: "I know that the Messenger of Allah  ﷺ  is Imam The greatest and the wisest judge, the judge of judges and the scholarly scholar ... Then his actions  ﷺ  with these descriptions have different effects in Islamic law, so everything that he said  ﷺ  or did as a means of communication - meaning communicating the revealed rulings to him - was a general ruling on the two burdens until the Day of Judgment ... and every act of him -  by describing the Imamate - that is, as the head of the Islamic State - is not permissible for anyone to base himself on it without the permission of the Imam ...

8. The scholars differ in adapting what was issued by the  ﷺ hand character which was issued on the basis of the disposal of the Prophet  ﷺ  differ in their views of his behavior extrapolates peace be upon him from the provisions, saying that  ﷺ : "Whoever revives a dead land it to him." The jurists, may God Almighty have mercy on them, differed in this saying: Is it an act of it through the  fatwa - meaning communicating rulings and implementing them without the need for the imam’s permission - so it is permissible for everyone to protect a dead person without the imam’s permission in that revival or not? It is the doctrine of Malik and Shafi’i, or he disposed of it with the imamate - that is, by the headship of the  state, that is, in his capacity as head of the Islamic state - it is not permissible for anyone to revive a land without the permission of the imam, which is the doctrine of Abu Hanifa.

9. The third evidence: the work of the Companions and consensus

a. Imam Jouini said to demonstrate the necessity of styled caliph , an important Islamic elements of the state and that its existence requires Islamic state presence element, said God 's mercy: "The Messenger of Allah  ﷺ  saw hasten to the monument of Imam abandoning because of distracted by the Messenger of Allah processing  ﷺ  and buried for fear that Tgshahm Plight attack ...

B. Imam Al-Mawardi said: “Holding it - meaning the imamate, meaning the presidency of the Islamic state - for the ummah who carries it out is a duty by consensus ...” 

10- The fourth evidence - provisions whose implementation requires the existence of the state

There are Sharia rulings whose implementation needs public power and authority to be exercised by the Islamic State through its president - the Caliph - who was elected by the Islamic Ummah to implement these provisions demanded on its behalf. In this sense, Sheikh al-Islam Ibn Taymiyyah, may God have mercy on him, says: “And because God Almighty enjoins enjoining good and forbidding evil, and this cannot be accomplished without force and leadership. Likewise, all that God Almighty has enjoined on jihad, justice, the support of the oppressed, and the establishment of boundaries can only be accomplished by force and emirate. The predecessors such as Al-Fadil bin Asim, Ahmad bin Hanbal and others say that if we had an answer, we would have called us to the Sultan.

 11- The Fifth Evidence: The interest of Muslims requires the establishment of the state:

The jurist Badr al-Din bin Jama'ah said: “It is necessary to install an imam who guards the religion and the politics of Muslim affairs, because the people are not fit for their conditions but a ruler who carries out their policy and strikes them to guard them.”

Chapter II

Functions of the Islamic State

12. The sources of our knowledge of the functions of the Islamic state

The functions of the Islamic state refer to the legal duties related to it and which it is mandated to carry out through its Caliph. The legal obligations are known from their legal sources, foremost of which are the Noble Qur’an and the purified Sunnah of the Prophet, and what their texts refer to from significant sources of Sharia rulings. Based on that, we recall the duties indicated by the Holy Qur’an and the Sunnah of the Prophet in relation to the Islamic State and those who represent it, who are the Caliph who possesses the authority in it, and without him are the governors who appoint and represent them in what he assigns to them.

The first topic

In the meaning of the Holy Quran on the functions of the Islamic state

13. First - The Verse of Empowerment on Earth:

The Almighty said: {Those who place them on earth establish prayer, pay zakat, enjoin what is well-known and forbid what is forbidden and forbidden

In her interpretation: “Band said… this verse is about the four Rightly Guided Caliphs. Imam Ibn Attiyah said: And this specification means that these are special and empowered on earth. Then Imam Ibn Attiyah said: The general nature of all this is clear and the matter is directed towards all people - then Ibn Atiyah said: And the verse is possible what is in the Kings.

14 . Empowerment on the land includes the establishment of the Islamic state and assuming power in it by installing the Khilafah as the head of this state. This is what is indicated by the phrase of Imam Ibn Atiyah, “And the verse is possible what is in the kings” because kings are heads of states and they assume power in it, so it is upon those who hold power in the Islamic state whom God Almighty has enabled them to assume power in it and they are the caliph and his deputies to fulfill the legitimate duties indicated by This verse .. and it is:

15. First , attention to religious duties "worship" care and foremost prayer who shall by the Caliph himself and ordered by his governors and his deputies , Shaykh al - Islam Ibn Taymiyah said the Prophet  ﷺ  what sent Maaz bin Jabal to Yemen , told him , "The most important order my prayer" and explain Shaykh al - Islam Ibn Taymiyyah gave this attention to prayer, and the Prophet be protected  by it. That the Prophet  said: “Prayer is the pillar of religion.” If the mutawalli establishes the imad of religion, prayer forbids immorality and evil, and it is the one that helps people with other acts of obedience, as God Almighty said: {And seek patience and prayer for it. the humble } . , as well as  Umar ibn al-Khattab, may God be pleased with him, used to write to his workers - that is, to the governors whom he appointed over the provinces - “The most important of your affairs is prayer for me.

16. Prayer is measured in the necessity of taking care of it, urging it, and performing all other acts of worship. The zakat mentioned in the noble verse of which we mentioned is its interpretation and the rulings used from it. In this concern and care of the rulers of affairs in the Islamic state: the caliph and his deputies, the greatest benefit and goodness for people is provided to them by those whom God has enabled them on earth to assume power. Sheikh al-Islam Ibn Taymiyyah said: It will benefit them what they have enjoyed in this world, and fix money that does not fulfill the religion except with it from their worldly matters. That is why Umar ibn Al-Khattab, may God be pleased with him, used to say to the people: “I just sent my workers to you to teach you the Book of God and the Sunnah of your Prophet and to divide among you among you.”

17. The state’s fulfillment of this religious function requires the establishment of scientific institutions that graduate scholars, preachers and muftis who teach people about their religion, and give them their sufficiency from the treasury. As for reforming what the religion does not do without it from worldly matters, this includes providing what people need in their livelihood and achieving security for them.

18. The Islamic state, through its president - the Caliph - and his deputies must fulfill the duty of enjoining good and forbidding evil in all the terms of these two demands related to the state and which it is mandated to carry out through the caliph and his deputies performing this duty: enjoining good and forbidding evil.

19. Secondly from the meaning of the Noble Qur’an on state functions:

He says: {And prepare for them what you can of power, including steeds terrify by the enemy of Allah and your enemy and others besides them you know not God teach them and what you spend nothing in the way of Allah provide you and you do not wronged}

This is a rhetoric for the ummah to fulfill this duty, which is the preparation of power through the caliph, its deputy, whom it has chosen to be the head of the Islamic state and to do what it is addressed to from the provisions of the Sharia, including the preparation of strength, this preparation which is one of the functions of the Islamic state. The power that the caliph must perform varies according to place and time, except that the condition is that it be at a level higher and stronger than the level of the enemy's strength, so that security is achieved for Muslims in their Islamic state because the power of this state is because it is preponderant over the enemy's strength, terrorizing him, meaning that it fears him, so he does not dare attack the Islamic state that Its strength became stronger than that of the enemy. It is noticeable at the present time that the numbers of such a force for the Islamic State needs very much money to diversify the tools of this force.

The second topic

In the meaning of the Prophet’s Sunnah on the functions of the Islamic state

20. Prophetic hadiths in caring for orphans and the needy

Narrated by Imam Bukhari in his Saheeh from Abu Hurayrah that the Messenger  ﷺ  said: "I am the first of the believers themselves who dies and leaves him a religion and did not fulfill , and we spent money left Flortth." Ibn Hajar al-Asqalani, may God Almighty have mercy on him, said in his explanation of this hadith, “Was that one of its characteristics  ﷺ  or was it obligatory for the rulers of matters after it?” The most correct as Ibn Hajar said: “Continuing, but the obligation of fulfillment is from the money of interests,” that is, from the funds of the House of Fund. In the public interest.  

  In another modern Bukhari from Abu Hurayrah , may Allah be pleased with him that the Messenger of Allah  ﷺ  said: "What is the believer and I am the first people in the world and the Hereafter Reread if you like ( the first prophet believers themselves) Perles believer leaving money Fleurth his cohorts who were the left or our Let him come to me, for I am his master. ”Imam Al-Ayni said in his explanation of this hadith: His saying“ lost ”are the lost children who have nothing and have no values, and his saying“ I am his master, ”meaning his supporter, because here the Mawla means victory.

 And Abu Dawood Miqdaam that the Messenger of Allah  ﷺ  said: "I am the first believer himself , it left our or menial Valley and leave the money Flortth I sire of not sire him" came in his commentary as saying , "I am the first believer of the same" priority here Al-Nusra and Al-Tawlahiyyah, meaning I take care of their affairs after their death and support them over what they would have been if they lived. And his saying "or a village," meaning children, and his saying (To me) meaning to pay off the debt and guarantee the children.

  Imam al-Tirmidhi reported in his mosque on the authority of Abu Huraira who said: He said:  من “Whoever leaves money for his family, and whoever leaves a waste it is to me.” And he said in his explanation, “And whoever leaves a loss.” Imam Al-Khattabi said: The loss here describes the heirs of the dead as the source, that is, he left children and dependents with loss, meaning nothing for them (So ​​to me) meaning his reference and his shelter to me, or let him come to me, I will take care of their affairs after their death and support them above what was among them if they lived.

21. The significance of these hadiths on the state’s job in caring for orphans and the needy:

What is contained in this noble hadith of the Messenger of Allah  ﷺ  fulfillment of religion who died and did not leave the money to fulfill his religion, and care  ﷺ  dead children of those who no money for them is not a breadwinner, but that was him  ﷺ  acted Balimamp - any action from him  ﷺ  to described as an imam and head of the Islamic state And this is what Ibn Hajar al-Asqalani favored in his explanation of one of the hadiths that we mentioned and we mentioned what came in his explanation, meaning that the rulers of the affairs of Muslims, and the first and foremost of them (the Caliph), that is, the head of the state who considers what he disposes of of the affairs of the state by him doing the state's functions on its behalf is represented by proxies as required state of the duties of legitimacy, those guardians to follow the example of the Messenger of Allah  ﷺ They carry out what he has done as it is one of the functions of the state, and it is measured against the establishment of the state through its president to take care of the orphans and the needy from the sight of the dead. It is measured against those under the state’s care for them with everything the parish needs in matters of its religion and world. 

The third topic

The sayings of the jurists on the jobs of the Islamic state

22. How do we know the sayings of the jurists regarding the functions of the Islamic state?

We know the sayings of the jurists regarding the functions of the Islamic state from their sayings of what the caliph is obligated, i.e. what he must do, and it is known that what the caliph must do, that is, what he must do in his capacity as head of the Islamic state, what he does in this capacity is only doing it on its behalf. His actions obligate her in this capacity, for these actions that the caliph must undertake in his capacity as head of the Islamic state are the functions of this state. Among the sayings of the jurists indicating the functions of the Islamic state based on what we have explained about their method of describing these functions, the following:

23. First - The saying of Imam al-Mawardi

He, may God Almighty have mercy on him, said, “If the caliphate is established for the one who imitates it, then the whole ummah must delegate public affairs to him without any insults to him or opposition to him to do what he was entrusted with in terms of interests and conducting business.”

24. Then Imam Al-Mawardi said: The caliph obliges ten things from public funds, the sum of which is the following:

Preserving the religion based on its stable origins, and what the nation’s predecessors have agreed upon, and the implementation of Sharia rulings between the disputants by a judicial authority that no one interferes in its work “so that justice prevails and unjust aggression does not weaken the oppressed” and the internal security of citizens is achieved so that people act in the pension and spread in travel We believe in "establishing legal punishments" to safeguard the incriminations of God Almighty and the rights of his servants, "fortifying the mouths with a barrier equipment and the driving force" to achieve the external security of the Islamic state, and preparing the necessary strength to fulfill the requirements of jihad of its two types: the struggle of payment and the struggle of demand "and the collection of charity and alms according to what the Sharia enjoins. A text and diligence "and the delivery of the rights due on the treasury to their owners" at a time when neither advance nor delay. The Caliph must choose the trustworthy, strong and competent to assign them to carry out the functions and requirements of the state while constantly monitoring them because (he may betray the trustee and deceive the advisor).

25. Second - Imam Al-Juwaini said about the functions of the Islamic state:

Imam Al-Juwaini mentioned in the duties of the caliph, which it considers among the functions of the Islamic state, such as what Imam Al-Mawardi mentioned, but from what Imam Al-Juwayni emphasized and made it one of the duties of the caliph and therefore we consider it one of the functions of the Islamic state is the following:

A- He said about the duty of the Caliph towards religion: “As for the saying about the principle of religion, it is divided into preserving the religion as far as possible for the believers, and pushing the suspicions of the deviant and the supplication of the ungrateful and the unbelievers to adhere to the revealed truth”  which the imam is keen to collect the general creation of the doctrines of the previous predecessors.

 And he said about the duty of the imam towards those with needs: As for the six needs and specialties, one of the most important tasks ... If it is agreed with the effort to exert in this the needy poor, the zakat does not meet their needs, then the imam has the right to make taking care of them one of the most important matters in his mind, because the world in its entirety does not equal the harm of the poor Of the poor Muslims in harm's way.

  Regarding the preparation of strength, may God have mercy on him, he said: “The imam needs, in his great position and his comprehensive and comprehensive speeches, to be used as armament and equipment, and to be prepared with soldiers and soldiers. Soldiers and mere soldiers, and these are the mercenaries - that is, those with a certain salary. "

26. Third - the saying of the jurist, Imam Ibn Jamaa, about the state's jobs

  Imam Ibn Jama'a mentioned what is necessary for the caliph, as was mentioned by Imam al-Maori, but he emphasized the imam’s duty to prepare the soldiers and to separate aspects of caring for the soldiers and what is required for them to carry out their duty in defense of the abode of Islam and all the requirements of legitimate jihad.

   And he, may God have mercy on him, said with regard to preparing soldiers who are qualified to carry out their duties: ((Taking soldiers and protecting the outposts is one of the most important interests and resolving matters. The Almighty said: (O those who believe, take your beware) that is, from the enemy, and from taking caution to multiply the soldiers and save them. From power ...} And from preparing for the enemy is the abundance of soldiers, and there is no authority except with a soldier and no men except with money. Then he said, may God Almighty have mercy on him, what are the soldiers and their princes given from the house of money as encouragement for them and to devote themselves to the requirements of fighting and defending the country, so he, may God have mercy on him, said:And the Sultan imposes for each of the princes and soldiers of giving as much as he needs in his adequate sufficiency for him, and if some of the mercenaries die, he continues to give to his daughters and wives what is sufficient for them until they get married, and on his young male children until they reach and become independent, and the giving continues on the blind. Time is from his children, and all this is to entice the people of jihad and provide them with their thoughts on him, and sweeten their hearts for their children after them. "

_PRINTER