. .

.
2007

"

"

" "
:

) .... (

) ... (

) ....(
) .....
(

...

) (

...

....

....

.....

11

18

18

21

22

22

37

39

39

44

: .

44

44

 :
:

46
48

48

48

51

53

57

57

58

59

59

59

60

61

61

62

63

63

: .

65

: .

68

68

69

71

71

74

77

81

83

88

93

97

98

102

103

1:

41

2:

41

3:

42

4:

42

5:

42

6:

43

7:

43

. .

.


.




.







.

:
.








.





.



.

: 2005\6\30 .comwww.islamonline






.



.


1995

1997\5\15


:
.
.
/ .


2 2002
.1

43 2000 105
.



:
%6.66- :2004
:2005

%6.18

:2006

%3.35

2 2000


17 2004
14.1




.

4 6 8 9 17 .2004

.



.

.

.

17 2004

 :



.
:

.
.
:


.
:

:

.



: .
: .
: .
: .
: .
: .
: .
: .
: .
:

:
.
:
.
: .
: .

1
. -:
. . .

Banque
Banqa

.2



.3
:

1
2
3

: 2006 3.13
: " 1998 .11
: 2005 ).(147-146

 :
:
:

1



.



.2
" :

".3

: 2001
.14

: .comwww.islamonline
.2005\6\30

:
) 1995 (34.129

.

_

1
1963
.


1967
%7

.
1966


) (
1971
66
.2
1

: 2002 .64

.www.bltagi.com/manaheg_elmasaref :



,1972
.
1975 :1
.1

.2
1977 -:
.
.
.
1978 .2

267 48
, 250
,2003
.3

: 2005 .30

: 1996 7.122

. www.bltagi.com/manaheg_elmasaref :

10

 " 14
/ 2005/ 280 48
400 300
.1
:
:

.



.

.2
:
.1
.

:
) - ( / - /www.undp- 2005
pogar.org
: .2001

11

 .2 :


.1
.3



.2
.4
.

.



.3

: .21

: 1999 3.38

: 2004 .139

12

 .5


.1
:

.



.2
:
.1




.3
.2 )( )( :

1
2

: 2005 .64
:
2006 .4 3

:
1998 .8

13




.1
.3
)(
.
""
.

.2
.4 :



.3
.5 :
) (

: .1986

:
2001 .16

: .141

14


1

.2



. .3
.6 :


.
:

.
" "


.

: .6

: 143.

: .143

15


.
.7



.1
.8
.

.9 .




.

: 1998 .427

: .8

16

: .140

17

 : .
:
:
.1
:
.1 :



.2 :

.
.
.2
:

.
:

.
1
2

: 2002 .99
: .5

18

 .1
.3 :

:2
:

%60-%50
.3
:
3 6 9 .
) %90 %10(.
.

.4
:
)( )

: 17
2003.490

:
: 2003.
. 5

3
4

: 490
: .6

19

( . %70
.1
:
:
-1
.
-2 .
-3
..
-4 :
- .
-
- .
.2

: .6

: .6

20

 :

.

)
( .

.
:1
-1

.
-2
.
-3 .

: 1999 .213

21

 :
:

.1

:
.

.


.1
: 2
:
).... 3(....


.4
:
)( )(

.5

: .11

: 2 32

:.20

: .275 274

: 1990 .293

22

 " :

-1
.
-2

.2
-3

.3
-4

: ) (
5646

2
3

: 160.
:
2005 .19
: 2001
.25

23

 :
:

- .
- .
-

-

) (
- .
- :2
-1 .
-2 .
-3 .
-4

:
1987 .288
:

1984.250

24

.1

.
.2
. "" ) (
.
.3 ""

.4 .
.

.
.5
.
.6 .
.2:
:

: .2

: .5

. 33-35

25




.

.1


.
.


.
.

:
.1 :


.2

1
2

: 4/6/2002 www.islamonline.com .4
:
1995 .285

26

 .2 ) ( :




.1
:
- :2


.
.

.
- :

2
3

: 2002
.40
: 9.
: .262

27


.
.3 :
:1
:
:
.2
:

.
:
.1

:
2000 .21 21

1979 162
3

: .232

28


.1
.2 :


.2
.4:
:
:

.

.

: .232

: .11

: 1996 .19

: 2004 .38

29

.1

.2
.3 .

.

.4
.
.5
.6
:

.1 :

1

: 1999
56-30

: .169

30

 .2 :
:
.1 :

.2 :
:

.2
:3
.1 .
.2
:

: .6

: .65

: .12

: .7

31

 .3 .
.4 .
.5 .
.5:
:

-

)(

.





.3

: .10

: .117

.www.aibn.com/pc/terms_and_clarifications_Ar.asp

32

 :1
.1

.2
.3 :

.6:
2

.
.4

-


)(

: .226

:/ 1990 291

: .104

: .9

33

 )
(
)(
.
.7:
: ) (
1
.
.2
:3
.1
.


.
:
: . : .
1

: 288

: 2003
8

: 2003 2.

34

 : . ) (
) ( .
.2

) ( ) (.1
:
.
) (.

:
( .
( .
:2

.
1

: 2005
.123

2 : .Ar.asp-clarifications-and- www.aibn.com/pc/terms

35


. .
" : " 1
) (
.
.
.2

) 1419(
3

.
- - :4

.

275

:
2005/8/1 http://www.almoslim.net/rokn_elmy/show_article_main.cfm?id=974

24 1424 -
" "




- 12963 http://saaid.net/Doat/Zugail/298.htm 39

: 701801
2004/8/22 http://www.almeshkat.net/books/list.php?cat=26

36

 :

.

:





.
:
:2


:

.



1

: .Ar.asp-clarifications-and-com/pc/terms-www.aibn

: 2006 2

37

.1 ) ( :




.2 ) ( :

.3 ) (:

.

200413
2

: .397

38

1990


1994/2/22 .1


.
1995

10 .2
:3

1

1995

1998.5

2
3

: .487
www.pma-palestine.org

39

1995

1997

.




) (
.
.

.

.1

.
2 2002
.
1

: 2001 .6

40

 :

: 1/1/2004 : 30/6/2006
) :(1

31/12/2004

5.113.585

346349

6.77

31/12/2005

5.601.421

373.591

6.67

30/6/2006

5.295.050

402.952

7.61

) :(2

31/12/2004

227.360

42.808

15.43

31/12/2005

316.270

51.437

16.26

30/6/2006

419.013

53.144

12.68

41

 ) :(3

31/12/2004

3.957.771

225.735

5.70

31/12/2005

4.190.216

259.005

6.18

30/6/2006

3.984.316

306.444

7.69

) :(4

31/12/2004

4.349.730

288.547

6.63

31/12/2005

4.612.491

298.113

6.46

30/6/2006

4.319.139

324.411

7.51

) :(5

31/12/2004

1.427.653

97.190

6.81

31/12/2005

1.791.845

151.347

8.45

30/6/2006

1.865.227

178.893

9.59

42

 ) :(6

31/12/2004

344.028

10.980

3.19

31/12/2005

355.404

12.651

3.56

30/6/2006

365.129

12.051

3.30

) :(7

31/12/2004

17.096

-1.127

-6.60

31/12/2005

116.745

7.214

6.18

30/6/2006

40.279

1.350

3.35

) ( .
.
.
.
43

 :

:





.

.

:
:
.1 .1
.

: .492

44

.2


.


.
.1
.3 _ _

.2
.4
.
.3

.5
.4

: 2001 .3

:
.2005

3
4

: .20
.. 492

45



:
: .
:
: .
: .
: .
: .
: .
: .
: .
: .
:
.
: .
: .
: .
: .
: .
46

 : .
: .
: .
: .
: .
: .
: .
: .

47



:

.

.1
Jese
"
".2

Mehl
"
".3
:
:
.1 :


)( 4
1

: 2002 1.36

: 2003 .7

: 2003 1.146

: 2003 .50

48







.1
.2



2

.3
.3
" "



4
:

: 2003 .119

: 2003 .92

: 2004 .8

: 1997 .118

49




1






.2
.4

.3
.5


.4

: 2002 .14

: 1991 .14

: " "
2006 .12

: 2000 .127

50

 :

" " :


.1
.1 :



.2



.3
.2 :

4
) (
1

: " " 1992 1.119

: .238

: .125

: 2006 .12

51



.1
.3 :




.2
.4 :


3


.4

:
2000 1.103

: " " 1990 1

.78

: .159

: 1985 .78

52

 :



.
" "

" "
.
:


1

" "

.2
:


1

: 1999 .10

: .152

53


1



.2
:


) (Kautsky





.3
:4

.

: 1993 6.340

: 1999 .14

: 1995 .104

: 1999 .4948

54


.




.
:
:






.1


.
.2
1

: 2005 .33

: 1983 .12

55







.1


.2





.3

: . 2000 224

: 1978 .318

: 1990 .300

56

 :
:
-:1
.1 .
.
.
.2 .
.
.
9 .
9 .
9 ) (.
:
.
:
.

: 2000 1.14

57

 :
.1 ) (:



.1
.2 :


.2
.3 :




.3

: 2006 .29

: 1989 1.191

: 2005 .13

58

 : -:1
.1
.
.2 .
.3

.
.4
.
.5

) (
) (.
:
:


25 1964 13
21974
5

: 1990 .13

:
2003.36

59

 1994


.1

2004/11/24
17 2004 .2005/1/1
:
1979

) (658 1976/6/2 )
( 1979/7/1
%8 %17
%14.5






.2%2

.www.pnic.gov.ps 1994

: 2000
.72-74

60

 :

.


.
:

:
1

" " 3
.
:

.4

: )(21
2001 2.11

: 261

.103

: 2004 8

61









.1
:
.1



.2
.2

.3



.4

1
2

: 1986 4112
: 1982 ).(24-30

62

 .5

.
:
:
:

.1
:
" ".2



.3

: .15

.267

:
2001 .327

63

 :
"

".1





.2
:


.3
:




.4
1

.141

:
2004 .55

: 1977 3.119

: 1988 129

64

 ) ( :



.1
:

"
"

.1 :

.


.3
.2 :

1
2
3

: 2004 77
60
: 1 1999 21273

65




.1
.3 :


.



.2
.4 :





.3

2001 2.310

: 1997 1.90

: 2003 331

66

 .5 :


.1
.6 :

2 :





.


:
9
9


1
2

: 1983 142
:

67

.7 :

.2
:
:




.







.

: 1997 .377

: 1980 .85

68



.


.1
:




.2








1

:
1986 103

:
) (33 2001 297

69



.1
:







" :
.
.




"

:
200235

: 445
www.alwaei.com

70

....
:
-1








" -:
".

: 1991 1125

71

-2

.

-3

" "

: 2001 49

: 199881

: 1985 13

72

 -4

-5











.2

: 2003 23

: 1998 95

73

 -6


.1
:
-1










.2

: 110

: 1986 315

74

 -2

.1
-3





.2
-4
)(%2.5
) (
.3
-5 ) ( )
( .
.4

: 2000.27

: 1985 .16

: 2006 .40

2002 102

75

 -6



.1
-7

"
" 2




.3
-8


..

: www.islamonline.net :
.45

.219

:
1995.41

76


:
.1
-9


" " 2

.3
:
.
.

.



.. - -

1
2
3

: .41

: 2006
.46

77

 - -
1

:


.2



.

:


.3



1

: 1980 4
1106

: : ww.alwaei.com/ topics/view/ 440

article.php?sdd=213&issue=440
:
www.meshkat.net/new/contents.php?catid=5&artid=5085

78

.1

: 2004 141

79

:
:
:
:

80





:
:

:

:


88 2003


.1

.
1

: 30/11/2005 www.islsmonline.net

81

82

 :

28 2001


.
- 35 2005




.1

:




.

) (35 2005

83

 ) (2
:
.1
.
.2
.
) (7

:

.

28 2001
.




.

84



.


.

.
) (10 :


. :


.
:

.
.

.
85



.


.

.

.


) (17 ) (18
:

.

24 2003 .


.
86




.

2007
.1

25/1/2007 www.islamicnews.org.sa

87

 :

28 2000 .
:

:

.
.1


.
.2 .


.

.

28 2000

88

 ) (50 28 2000
:

/ .

.
.
) (52
-:
.
.
.:


.

..
89

 .
.:

.
.

.
:.
.

.
.
- .

90

 ) (58
.1
)
(
.:
.
.
.
.2



.
.3

.
.4 .


) (59 :

91


.


.
)( ) (%10


.

.1

www.iiabank.com

92

 :

) (2 2002


.
) (2 2002
::

.
.1

.
) (2 2000
75-70

.


.

1

) (2 2002

93


.
:
.1
%10
.
.2
.

:
.
. . .
:
.1
.
94

 .2
.
.3
.
2000/43 "
"


.1




.

) (17 2004




.

43 2000

95


)(17
2004





.
) (4 ) (6
) (8 ) (9
14
.1%15





.
.

) (17 2004

96

 :





.




.



.

97

98


.1



.2

280 48 400 300

.3

.4

.5


.6 1995

.7

99



.8

.9

.10


.11

.12


.13

.14

100

 .15

.
.16

.17


.18

.
.19

.20

.21
.

101


.1

.2

.3

.4

.5

.6
.
.7

.
.8
.
.9
.
102

103

 :

: )
( 5
:
1979 1
:
2004
:
2002
: 2004
:
2000
: 1
1983
:
)1995 (34
:
2001
:
2001

104

 :
) (212001 2


2001 2
:
2004
:/ 1990
: 1993 6
: 2003
:
: " "
1992 1
: 1999
: 2005
:
1996
: 1997
: 2006
: 1985

105

 :
2006
:
2005
:
2000 1
: 1999 3
: 1
2003
: 2003
:
2004
: 1997
: 3
2006
:
1999
:
2005
: 1988
: 11999 21
106

 :
1998
:
1995
: 1
1997
: " "
1990 1
: " "
1998
: 1
1989
:
2001
: 1991
:
1987
: 2002
:
1986
:
2000
107

 : 2004
: 1999
:
2002
: 1985
:
1990
:
1986
: 1978
:
1995
: 1995
: . 2000
: 3
1977
: 1983
:
2002
:
2003
108

 : 1980
: 1982
: 4
1986
:
: 2003
: 2002 1
: 1985
: 1991 11
: 1998
:
2003
: 2003
:
1986
2002
:
1999
:

109

 :

) (33 2001 2
:
1980 4
:
1984
:
2004
:
2000
:
2000 1
:
2006
:
2001
: 1996 7
: 1999
: 1990
:
2005
110

 : 2000
:
2002
: 1998
: 2005
: 1990

111


:
" " 2006
:
2004
:
2005
:
2006
:
2004
:

2003
: 2003
:
2005
: 2001
:
2006

112


:
2006
:

1998

1998
:
2003 17
:
2003
:
:
2003.
: 2001
:
2001
:
2001
:
2005
113


: www.islamonline
2005\6\30
www.bltagi.com/manaheg_elmasaref :

): - ( / -
/www.undp-pogar.org 2005
2002www.islamonline.com :
: www.islamonline.com
2002/6/4
www.aibn.com/pc/terms_and_clarifications_Ar.asp
www.pma-palestine.org
: : 440
ww.alwaei.com/ topics/view/ article.php?sdd=213&issue=440
:
www.meshkat.net/new/contents.php?catid=5&artid=5085
:
http://www.almoslim.net/rokn_elmy/show_article_main.cfm?id=974
2005/8/1
: www.islamonline.net
: www.islsmonline.net
2005/11/30
114

 2007/1/25 www.islamicnews.org.sa
www.iiabank.com
: 701801

2004/8/22 http://www.almeshkat.net/books/list.php?cat=26
24
" "




1424 - - 12963 39
http://saaid.net/Doat/Zugail/298.htm

115


) (17 2004
43 200
) (2 2002
28 2000
) (35 2005

116

An-Najah National University

Faculty of Graduate Studies

Islamic Banks between Tax Legislation and Zakat

By
Lana M. Ibrahim Khammash

Advisor
Prof. Tareq Al- Hajj

Submitted in Partial Fulfillments of the Requirements for the Degree of

Masters of Taxation Disputes Graduate Studies at An-Najah National
University, Nablus, Palestine.
2007

Islamic Banks between Tax Legislation and Zakat

By
Lana M. Ibrahim Khammash
Advisor
Proffessor Tareq Al- Hajj

Abstract
This study sought to introduce Islamic banks, extent of their
importance as well as the particularism of this type of banks. It also sought
to show how these banks are subjected to taxation, mechanism of work
with the banks and governing of these banks by Islamic legislation. The
study also drew a comparison of laws, pertinent to the operation of these
banks, in Palestine and some neighboring countries.
The study was divided into three chapters. Chapter one dwelt on
Islamic banks in terms of their definition, history and development as well
as their mechanism of work. It also highlighted the introduction of these
banks in Palestine and the role they have played in the country's economic
development as well as the obstacles facing their work.
Chapter two was devoted to the concept of tax in general, its
characteristics, rules and goals. The chapter also tackled the concept of
zakat
(Islamic tax) in general, its rationale, conditions, money subject to it, and
ways of spending it. The chapter also looked at the social and economic
role of zakat. The chapter concluded with areas of difference and similarity
between the work of tax and that of zakat although payment of taxes
exempts the payment of zakat since the Islamic banks pay both taxes and
zakat at the same time.
In the third chapter, the researcher examined the tax laws and how to
subject the Islamic banks to tax legislation in Palestine and, Syria, and
B

Jordan, given their close proximity. The researcher also defined these
legislations and decrees pertinent to the establishment of this type of banks
in these countries and the hows of dealing with them. The researcher
concluded with a number of findings and recommendations. One of these
findings is that these banks are of special nature and are subject in all their
operations to the Islamic legislation rules. Another is that if the mechanism
of work of these banks is used correctly/properly, they will play a key role
in the development process despite their recent introduction in Palestine.
One recommendation is that the tax legislator should note the particularism
of this type of banks. Another recommendation is that there is a need to
draft a special legislation governing the Islamic banks and their mechanism
of work.