Subseksyen 44(11D) - Waqf
Compilation of Questions Regarding The Application For Approval Under Subsection 44(6) ITA 1967, Subsection 44(11D), ITA 1967 And P.U. (A) 139/2020
|A waqf management corporation established under the State Government Enactment eligible to apply for approval under the subsection 44(11D) ITA 1967?
|Based on the provisions of the act, the waqf corporation is eligible to apply for approval under subsection 44(11D) of the ITA 1967 because it is a body established for the specific purpose of waqf.
|Referring to question no. 1 above, the letter appointment of ‘mutawali’ by the Majlis Agama Islam Negeri (MAIN) and the agreement of appointment as ‘mutawali’ between MAIN/institution/organization/waqf fund is required for the purpose of applying approval under Subsection 44(11D), ITA 1967?
|If the waqf corporation is established under the State Government Enactment, the letter of appointment of the ‘mutawali’ (waqf administrator) is not required.
|If the application is from a waqf management corporation established under the State Government Enactment, does the corporation need to establish a waqf fund first or can it apply under the Waqf Management Corporation?
|For the Waqf Fund Management Corporation established specifically for the purpose of waqf, it is not necessary to establish a Waqf Fund. The application is directly from the Corporation. For this category, the letter of agreement and appointment of ‘mutawali’ directly to the corporation is required for application.
|A is a public university that interested in applying for approval under subsection 44(11D) and has obtained approval for the appointment of ‘mutawali’ from MAIN for the authority to collect and manage funds. Is A as public university eligible to apply for approval under the subsection 44(11D)?
|A as the public university is not eligible to apply for approval under subsection 44(11D) as A does not have full authority to collect, manage and use waqf. For this reason, A must liaise with MAIN to obtain the full authority to enable A to be eligible to apply for approval under subsection 44(11D).
|What is the appropriate name for the waqf fund of each university that applies? Is it possible to use another name other than the name of TABUNG WAKAF (University name)?
|For the uniformity of all Waqf Funds, it is necessary to use the name - Waqf Fund… (Name of University). This is for compliance review and monitoring purposes. All universities are required to follow the format accordingly.
|What are the tax file categories that need to be registered by the University for the purpose of waqf fund application?
|The University can register the tax file as TF/TA/C depending on the objective. However, a more appropriate tax file is the TA.
|What are the requirements for the appointment of committee members (AJK)?
|In terms of the AJK, the requirement that more than 50% of the composition must consist of outsiders who have no connection to the institution or waqf organization is still applicable. 'Outsiders’ can be consisting of State Islamic Religious Council (MAIN) officials, KPT officials or university alumni members.