Legislation Details
- Full Title: Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat
- Law Type: Federal Law
- Law Number: [2] of 2024
- Issued Date: 04 Apr 2024
- Effective Date: 16 Apr 2024
- Official Gazette: No. 773
- Sector: Government Affairs
- Status: Active
- Number of Articles: 42
- Chapters/Parts: 0
- Amendments: 0
Summary
This Federal Law establishes the General Authority of Islamic Affairs, Endowments, and Zakat, an independent federal public authority responsible for regulating and managing Islamic affairs, endowments (Waqf), and Zakat in the United Arab Emirates. The law defines the Authority's objectives, competences, and organizational structure, including the roles of the Chairman and Director General. It also outlines the Authority's financial provisions, such as its revenue sources, budget management, and exemptions from service fees. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 1-21) The law is significant for businesses and individuals in the UAE, as it centralizes the governance of Islamic religious and charitable activities under a single federal authority. This is expected to enhance the transparency and efficiency of endowment and Zakat fund management, as well as the regulation of religious and cultural activities across the country. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 1-21)
What is the scope and purpose of this law?
The law establishes the General Authority of Islamic Affairs, Endowments, and Zakat, an independent federal public authority responsible for implementing the UAE's policy in Islamic affairs, endowments, and Zakat. The Authority aims to promote the role of endowments and Zakat in economic and social development, and enhance the governance of their management within the UAE. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 2, 4)
What are the key definitions under this law?
The law provides the following key definitions:
- State: The United Arab Emirates
- Authority: The General Authority of Islamic Affairs, Endowments, and Zakat
- Chairman: The Chairman of the Authority
- Director General: The Director General of the Authority
(Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 1)
What are the main obligations and requirements?
The law outlines several key obligations and requirements for the Authority: 1. Contribute to the dissemination of Islamic culture and the development of religious awareness in the UAE. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(1)) 2. Manage and organize the affairs of mosques and prayer rooms, and supervise the work of imams, preachers, sermonizers, and muezzins. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(2)) 3. Regulate the establishment of religious culture centers and organize and license programs related to lessons and activities in these centers. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(3)) 4. Grant licenses for, manage, and organize Hajj and Umrah affairs and supervise them. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(4)) 5. Supervise the printing and distribution of the Holy Quran, manage Quranic education centers, and supervise centers for Quran memorization and religious education. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(5))
What licensing, registration, or approval requirements exist?
The law grants the Authority the following licensing and approval powers: 1. Grant permits for the work of imams, preachers, sermonizers, and muezzins in the UAE. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(2)) 2. Grant licenses for the establishment and operation of religious culture centers and their related programs. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(3)) 3. Grant licenses for holding and organizing religious events, celebrations, and competitions. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 5(7))
What rights and protections does this law provide?
The law does not explicitly mention any specific rights or protections granted to individuals or businesses. It focuses primarily on defining the Authority's competences and organizational structure.
Which authorities or bodies are responsible for enforcement?
The law establishes the following key authorities and bodies responsible for the governance and enforcement of the legislation: 1. The General Authority of Islamic Affairs, Endowments, and Zakat, which is an independent federal public authority. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 2) 2. The Chairman of the Authority, who is appointed by a Federal Decree and is responsible for the overall management and supervision of the Authority. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 7-8) 3. The Director General of the Authority, who is appointed by a Federal Decree and is responsible for the preparation and implementation of the Authority's policies, strategies, and regulations. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 9-10)
What are the penalties for non-compliance?
The legislation does not specify any penalties for non-compliance with its provisions.
What fees, charges, or financial provisions are specified?
The law outlines the following financial provisions: 1. The Authority's annual revenues consist of financial appropriations from the State's general budget, gifts, donations, grants, and aid, the Authority's legitimate share of endowment and Zakat fund revenues, and funds generated from the Authority's activities. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 11) 2. The Authority's funds are to be managed in accordance with the financial and accounting systems and rules applicable in the Federal Government. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 12(2)) 3. Mosques, Quran education centers and their facilities, and the endowments attached thereto are exempt from all types of service fees imposed in the Federal Government. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 13)
What exemptions or exceptions apply?
The law provides an exemption from service fees for mosques, Quran education centers and their facilities, and the endowments attached thereto. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 13)
How are disputes resolved under this law?
The legislation does not specify any dispute resolution mechanisms under this law.
What are the key deadlines and time limits?
The law sets the following key deadlines and time limits: 1. The auditor must submit the financial report on the Authority's financial position and closing accounts within 3 months following the end of the fiscal year. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 15(3)) 2. The fiscal year of the Authority begins on January 1 and ends on December 31 of each year. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 14)
How does this law interact with other UAE legislation?
The law references the following related UAE legislation: 1. Federal Law No. (1) of 1972 Regarding the Competences of Ministries and the Powers of Ministers, as amended 2. Federal Law No. (29) of 1999 Regarding the Establishment of the General Authority for Islamic Affairs and Endowments, as amended 3. Federal Law No. (4) of 2003 Regarding the Establishment of the Zakat Fund 4. Federal Law No. (5) of 2018 Regarding the Endowment (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Preamble)
When did this law come into effect?
This Federal Law No. (2) of 2024 Regarding the General Authority of Islamic Affairs, Endowments, and Zakat came into effect on 16 April 2024, as per the Effective Date stated in the legislation. (Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat, 2024, Art. 21)
Source Documents
This article analyses Federal Law Regarding the General Authority of Islamic Affairs, Endowments, and Zakat for legal research and educational purposes. For the purpose of interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text prevails. This does not constitute legal advice.