T\u00cb KEMI KUJDES GJAT\u00cb NXJERRJES S\u00cb ZEKATIT T\u00cb PASURIS\u00cb<\/p>\n
Zekati i pasuris\u00eb nuk jepet p\u00ebr t\u2019i dh\u00ebn\u00eb iftar agj\u00ebruesit, sepse zekati i takon t\u00eb varfrit, nd\u00ebrsa n\u00eb mesin e atyre q\u00eb han\u00eb iftar ka pasanik\u00eb dhe ka t\u00eb varf\u00ebr. Po ashtu, nuk i jepet as jetimit, p\u00ebrve\u00e7 n\u00ebse \u00ebsht\u00eb i varf\u00ebr. Ka jetim q\u00eb ka pasuri t\u00eb cil\u00ebn e ka trash\u00ebguar nga familja e tij, jo \u00e7do jetim \u00ebsht\u00eb i varf\u00ebr. Sh\u00ebrb\u00ebtori dhe pun\u00ebtori mund t\u00eb marrin nga zekati vet\u00ebm n\u00ebse b\u00ebjn\u00eb pjes\u00eb n\u00eb grupet q\u00eb u jepet zekati, p\u00ebrndryshe nuk lejohet q\u00eb t\u2019ua japim atyre, me q\u00ebllim t\u00eb p\u00ebrfitimit personal.<\/p>\n
ZEKATI I RROG\u00cbS<\/p>\n
Sa i p\u00ebrket rrog\u00ebs jan\u00eb dy mund\u00ebsi:<\/p>\n
Rroga t\u00eb shpenzohet vazhdimisht dhe prej saj t\u00eb mos mbetet gj\u00eb (apo mbetet pak sa nuk e arrin sasin\u00eb e caktuar). N\u00eb k\u00ebt\u00eb rast nuk ka zekat, sepse kriteret nuk plot\u00ebsohen.<\/p>\n
Rroga t\u00eb jet\u00eb e lart\u00eb saq\u00eb i mbeten t\u00eb deponuara nga rroga aq t\u00eb holla, saq\u00eb e arrijn\u00eb nisabin[1]<\/sup><\/a>\u00a0(sasin\u00eb e caktuar), ku nd\u00ebrkoh\u00eb mund t\u00eb shtohen dhe t\u00eb pak\u00ebsohen. N\u00eb k\u00ebt\u00eb rast, m\u00ebnyra m\u00eb e mir\u00eb p\u00ebr zekatin e tij \u00ebsht\u00eb ta llogaris\u00eb plot\u00ebsimin e nj\u00eb viti[2]<\/sup><\/a>\u00a0prej sasis\u00eb s\u00eb par\u00eb q\u00eb e ka deponuar dhe e ka arritur nisabin. Kur plot\u00ebsohet nj\u00eb vit i plot\u00eb prej momentit q\u00eb \u00ebsht\u00eb arritur nisabi, e jep zekatin p\u00ebr t\u00eb gjith\u00eb pasurin\u00eb q\u00eb \u00ebsht\u00eb tubuar brenda nj\u00eb viti. P\u00ebr at\u00eb pasuri q\u00eb e ka plot\u00ebsuar nj\u00eb vit t\u00eb plot\u00eb, n\u00eb k\u00ebt\u00eb rast zekati i saj \u00ebsht\u00eb nxjerr\u00eb n\u00eb koh\u00ebn e vet, nd\u00ebrsa p\u00ebr pasurin\u00eb q\u00eb brenda vitit iu ka bashk\u00ebngjitur dhe nuk e ka plot\u00ebsuar nj\u00eb vit, zekati i saj \u00ebsht\u00eb nxjerr\u00eb pak m\u00eb her\u00ebt, por kjo nuk \u00ebsht\u00eb problem, sepse lejohet q\u00eb zekati t\u00eb nxirret pak para kohe.[3]<\/sup><\/a><\/p>\n NIJETI I ZEKATIT<\/p>\n Nijeti \u00ebsht\u00eb kusht n\u00eb nxjerrjen e zekatit, prandaj zekati nuk pranohet, p\u00ebrve\u00e7se me nijet q\u00eb t\u00eb jepet si zekat. Kush shpenzon nga pasuria e tij me nijet p\u00ebr sadaka e jo me nijet p\u00ebr zekat dhe m\u00eb von\u00eb e nd\u00ebrron mendjen dhe d\u00ebshiron q\u00eb at\u00eb pasuri ta llogaris\u00eb si zekat, kjo nuk pranohet prej tij, sepse ai kur e ka nxjerr\u00eb pasurin\u00eb, nuk e ka b\u00ebr\u00eb nijetin p\u00ebr zekat.<\/p>\n Detyrohet t\u00eb jepet menj\u00ebher\u00eb si t\u00eb plot\u00ebsohet nj\u00eb vit (h\u00ebnor e jo gregorian), pasi e ka arritur nisabin dhe nuk lejohet t\u00eb vonohet. Lejohet t\u00eb nxirret pak para kohe n\u00ebse ka nevoj\u00eb, me nijet p\u00ebr zekat.<\/p>\n ZEKATI I PASURIS\u00cb S\u00cb PATUNDSHME<\/p>\n N\u00ebse toka (sht\u00ebpi, banes\u00eb etj.) \u00ebsht\u00eb p\u00ebrgatitur p\u00ebr banim, nuk jepet zekat p\u00ebr t\u00eb.<\/p>\n N\u00ebse toka \u00ebsht\u00eb p\u00ebrgatitur p\u00ebr ta dh\u00ebn\u00eb me qira, nuk jepet zekat p\u00ebr t\u00eb, por jepet p\u00ebr t\u00eb hollat e qiras\u00eb (n\u00ebse e arrijn\u00eb nisabin apo ato i shtohen pasuris\u00eb baz\u00eb q\u00eb e ka pronari), pasi t\u2019i plot\u00ebsoj\u00eb nj\u00eb vit t\u00eb plot\u00eb h\u00ebnor, apo ajo q\u00eb ka mbetur nga viti.<\/p>\n N\u00ebse toka \u00ebsht\u00eb e p\u00ebrgatitur p\u00ebr t\u00eb b\u00ebr\u00eb tregti me t\u00eb, at\u00ebher\u00eb jepet zekat p\u00ebr t\u00eb.<\/p>\n Kush ka patundshm\u00ebri dhe \u00ebsht\u00eb i l\u00ebkundur se a ta b\u00ebj\u00eb vend p\u00ebr banim apo t\u00eb b\u00ebj\u00eb tregti me t\u00eb, nuk ka zekat n\u00eb k\u00ebt\u00eb rast, derisa pronari t\u00eb jet\u00eb i vendosur plot\u00ebsisht, edhe n\u00ebse plot\u00ebsohet nj\u00eb vit i plot\u00eb.[4]<\/sup><\/a><\/p>\n PATUNDSHM\u00cbRIA E SHPRON\u00cbSUAR<\/p>\n Patundshm\u00ebria e cila shpron\u00ebsohet dhe i p\u00ebrcaktohet vlera, por pronari i saj nuk e ka marr\u00eb shum\u00ebn e caktuar p\u00ebr shkak se nuk ia kan\u00eb dh\u00ebn\u00eb, n\u00eb k\u00ebt\u00eb rast nuk ka zekat derisa ta marr\u00eb kompensimin dhe t\u00eb pres\u00eb t\u00eb plot\u00ebsohet nj\u00eb vit i plot\u00eb h\u00ebnor.[5]<\/sup><\/a><\/p>\n ZEKATI I AKSIONEVE<\/p>\n N\u00eb esenc\u00eb, zekatin e aksioneve e jep vet\u00eb pronari, sepse aksioni \u00ebsht\u00eb pron\u00eb e tij. Nd\u00ebrsa administrata e kompanis\u00eb mund ta jap\u00eb n\u00eb vend t\u00eb tij n\u00eb kat\u00ebr raste:<\/p>\n \u2013 N\u00ebse rregullorja baz\u00eb e tyre e lejon k\u00ebt\u00eb.<\/p>\n \u2013 N\u00ebse merret vendim n\u00eb seanc\u00ebn plenare.<\/p>\n \u2013 N\u00ebse ligji i shtetit i detyron kompanit\u00eb ta nxjerrin zekatin e aksioneve.<\/p>\n \u2013 N\u00ebse kompania autorizohet nga vet\u00eb pronari i aksioneve q\u00eb ajo ta jap\u00eb n\u00eb vend t\u00eb tij.[6]<\/sup><\/a><\/p>\n N\u00ebse bie ndjesh\u00ebm vlera e aksioneve, zekati i saj obligohet sipas \u00e7mimit q\u00eb \u00ebsht\u00eb i mundsh\u00ebm t\u00eb tregtohet me to n\u00eb treg dhe ka bler\u00ebs q\u00eb mund t\u2019i blej\u00eb ato, edhe po qe se \u00e7mimi \u00ebsht\u00eb i ul\u00ebt, n\u00ebse shuma e saj e arrin nisabin, duhet ta nxjerr\u00eb zekatin 2.5 % nga vlera e k\u00ebtyre aksioneve.<\/p>\n Aksionet dhe tokat q\u00eb pronari i saj i pret t\u00eb rriten n\u00eb \u00e7mim dhe t\u2019i shes\u00eb ato, obligohet ta jap\u00eb p\u00ebr to zekatin p\u00ebr \u00e7do vit 2.5 % t\u00eb vler\u00ebs s\u00eb tyre n\u00eb treg. N\u00ebse ka nevoj\u00eb q\u00eb t\u00eb shtyhet nxjerrja e zekatit deri sa t\u2019i shes\u00eb ato, kjo lejohet, duke i llogaritur t\u00eb gjitha vitet e pritjes derisa i ka shitur ato.<\/p>\n GJ\u00cbRAT Q\u00cb P\u00cbR TO NUK JEPET ZEKAT<\/p>\n \u00c7do gj\u00eb q\u00eb njeriu e ka p\u00ebrgatitur p\u00ebr veten dhe p\u00ebr nevojat e tij si banesa (apo sht\u00ebpia), mobilet e sht\u00ebpis\u00eb, rrobat, xhevahiret, mjetet e transportit, mjetet e pun\u00ebs, pajisjet e nd\u00ebrtimtaris\u00eb, dekoret e shitoreve etj., nuk ka zekat n\u00eb to, p\u00ebrve\u00e7q\u00eb k\u00ebtu ve\u00e7ohet ari dhe argjendi, p\u00ebr to jepet zekat.<\/p>\n <\/p>\n Dr.Muhamed Salih el-Munexhid<\/p>\n Nga arabishtja: Irfan JAHIU<\/p>\n Pjes\u00eb nga libri: \u201cZahireja e agj\u00ebruesit\u201d<\/p>\n <\/p>\n [1]<\/a>\u00a0\u201cNisab\u201d quhet sasia e caktuar e pasuris\u00eb me sheriat, k\u00ebshtu q\u00eb kur arrihet kjo sasi, hyn n\u00eb fuqi obligimi p\u00ebr dh\u00ebnien e zekatit, kurse, n\u00ebse pasuria \u00ebsht\u00eb m\u00eb pak se kjo sasi, at\u00ebher\u00eb nuk e obligon dh\u00ebnien e zekatit. Nisabi dallon me dallimin e llojeve t\u00eb pasurive q\u00eb jepet zekat p\u00ebr t\u00eb: te devet\u00eb nisabi \u00ebsht\u00eb pes\u00eb deve (d.m.th. n\u00ebse i ka pes\u00eb e m\u00eb shum\u00eb deve, obligohet dh\u00ebnia e zekatit, kurse m\u00eb pak se pes\u00eb, nuk obligohet), te lop\u00ebt nisabi \u00ebsht\u00eb tridhjet\u00eb, te delet \u00ebsht\u00eb dyzet, nisabi i arit \u00ebsht\u00eb 85 gram\u00eb (ari i past\u00ebr 24 karat\u00eb) dhe nisabi i argjendit \u00ebsht\u00eb 595 gram\u00eb. (Burimi: Rregullat e zekatit \u2013 Muhamed el-Munexhid) (sh.p.)<\/p>\n [2]<\/a>\u00a0Ky \u00ebsht\u00eb kushti i dyt\u00eb p\u00ebr ta dh\u00ebn\u00eb zekatin, pra, pasi pasuria e arrin sasin\u00eb e caktuar, duhet t\u00eb plot\u00ebsoj\u00eb nj\u00eb vit t\u00eb plot\u00eb h\u00ebnor prej momentit kur e ka plot\u00ebsuar nisabin. N\u00ebse brenda vitit pasuria mang\u00ebsohet, shkaku i shitblerjes ose shpenzimit ose di\u00e7kaje tjet\u00ebr dhe bie n\u00ebn sasin\u00eb e caktuar p\u00ebr dh\u00ebnien e zekatit, me k\u00ebt\u00eb bie edhe obligimi i dh\u00ebnies s\u00eb zekatit, sepse pasuria q\u00eb \u00ebsht\u00eb mang\u00ebsuar ka r\u00ebn\u00eb n\u00ebn sasin\u00eb e caktuar t\u00eb zekatit pa e plot\u00ebsuar nj\u00eb vit t\u00eb plot\u00eb. Nd\u00ebrsa, n\u00ebse pasuria prap\u00eb shtohet dhe e arrin s\u00ebrish nisabin, num\u00ebrimi i dit\u00ebve fillon prej atij momenti q\u00eb e ka arritur nisabin dhe pritet t\u00eb plot\u00ebsohet nj\u00eb vit i ri p\u00ebr ta dh\u00ebn\u00eb zekatin. (sh.p)<\/p>\n [3]<\/a>\u00a0Fetava el-Lexhnetu ed-Daime (9\/280).<\/p>\n [4]<\/a>\u00a0Fetava Ibn Baz (41\/761).<\/p>\n