Introduction

• The Government of Pakistan introduced Zakat system in the country for the first time in 1980 through an Ordinance now replaced by the Khyber Pakhtunkhwa Zakat & Ushr Act 2011. Till 1994 the system worked under the administrative control of provinces. In July, 1994 it was federalized and went under the direct supervision of Federal Govt: for two and a half years. In 1997, the centralized control of the Federal Govt: was discarded and operations of Zakat set up was entrusted to Provincial Zakat Administrations.

• Through 18th Amendment in the Constitution of Islamic Republic of Pakistan, 1973 the subject of Zakat was deleted from the concurrent legislative list and devolved to the Provinces. It is run under the legal ambit of the Zakat & Ushr Act 2011.