Finally, zakat or other obligatory religious donations which may be recognized as expense are fiscally limited to those distributed to certain bodies or institutions which are established or validated by the Government. Recently, through the issuance of the DGT Regulation Number No. PER-33/PJ./2011 dated 11 November 2011, the Government clarifies the institutions or bodies as stated previously. (See table I)
If zakat or other obligatory religious donations is not distributed through the institutions or bodies above, the paid zakat or religious donations cannot be deemed as deductible expense. Therefore, for being able to recognize zakat or other religious donations as expense, Taxpayers should pay more attention to its allocation.
|
No. |
The Institutions or Bodies Receiving Zakat or Other Obligatory Religious Donation Validated by the Government |
|
1. |
BAZNAZ (National Amil Zakat Body) |
|
2. |
LAZ (Amil Zakat Institution) Dompet Dhuafa Republika |
|
3. |
LAZ Yayasan Amanah Takaful |
|
4. |
LAZ Pos Keadilan Peduli Umat |
|
5. |
LAZ Yayasan Baitulmaal Muamalat |
|
6. |
LAZ Yayasan Dana Sosial Al Falah |
|
7. |
LAZ Baitul Maal Hidayatullah |
|
8. |
LAZ Persatuan Islam |
|
9. |
LAZ Yayasan Baitul Mal Umat Islam PT Bank Negara Indonesia (Persero) Tbk. |
|
10. |
LAZ Yayasan Bangun Sejahtera Mitra Umat |
|
11. |
LAZ Dewan Da’wah Islamiyah Indonesia |
|
12. |
LAZ Yayasan Baitul Maal Bank Rakyat Indonesia |
|
13. |
LAZ Baitul Maal wat Tamwil |
|
14. |
LAZ Baituzzakah Pertamina |
|
15. |
LAZ Dompet Peduli Umat Daarut Tauhid |
|
16. |
LAZ Yayasan Rumah Zakat Indonesia |
|
17. |
LAZIS (Amil Zakat, Infaq and Shadaqah Institution) Muhammadiyah |
|
18. |
LAZIS Nahdlatul Ulama |
|
19. |
LAZIS Ikatan Persaudaraan Haji Indonesia |
|
20. |
Lembaga Sumbangan Agama Kristen Indonesia (Indonesian Christian Religious Donation Institution) |
