One of the mandatory requirements for zakat is that the property has been owned or been cultivated for a year by muzakki. In Arabic one haul has passed.
In the past the count of one haul referred to the Hijri year. Because Muslims are accustomed to the calculation of the hijriah year. Usually they will choose between the Hijri months because they do not have to be in the month of Muharram, Rabi'ul Awal, Rajab, Sya'ban or Ramadhan.
Because zakat must be fulfilled when the property has passed one year and until the nishab. That is, if the commencement of Ramadhan, then later it will pay its zakat in the month of Ramadan, if the month of Muharram means also the month of Muharram.
However, nowadays people are more accustomed to using the Christian year. Especially for companies, the financial year from January 1 to December 31.
Because our religion provides convenience, then some scholars argue that it does not matter if the calculation refers to the year of Christ. That is, when a person already has assets more than a year and follows the Christian year, he will pay zakat. Moreover, relating to recording for a year. For example, if people have a trading business, usually the recording is following the Christian year.
There are some scholars who say, when a muzakki wants to use the Christian year as a reference in calculating the year. So the zakat is not 2.5%, but 2.575%. Because indeed the number of days in the year is more than that of the Islamic year, which is a difference of ten or eleven days. This will greatly facilitate people who have businesses that follow the year of the year, then at the end of the year the zakat is calculated and then distributed.
Hopefully this will be a blessing for his business and also provide convenience in calculating how much zakat is fulfilled. Again, year-end zakat is not a necessity, but this is an effort to make it easier for us to calculate our zakat because it follows the recording habits in our business. So we don't need to count it twice. And the good thing is that to calculate zakat at the end of the year, all costs incurred have been fulfilled.
Hopefully the zakat that is fulfilled becomes a blessing for his business, a blessing for the owner, a blessing for all who are involved in his business. And hopefully in the future the business will always get benefits for all.
Let's continue to distribute your Zakat, Infaq, Alms and Endowments to Independent Orphans for the Education, Health and Independence Program for Indonesian Orphans. (*)