Jee Yaruhusiwa Khilafah Kuwatoza Kodi Waislamu?
Swali
Asalaam alaykum warhmatullah wabarakatuhu, Allah akuzidishie istiqama,
Nina swali ambalo natumaini utanijibu. Inafahamika kuwa“kodi” ni haramu katika Uislamu, Sasa ni vipi serikali itaweza kumudu nakisi (upungufu) katika matumizi yake hali ya kuwa hakuna At-tawzheef, Al- Ushoor, na Al- kharaaj katika zama za leo!? Kutoka kwa Khalid Aali Yaseen.
Jibu :
Wa alaykum salaam Warahmatullah wabarakatuhu,
Inaonesha una sintofahamu katika sehemu ya swala hili. Kauli yako kuwa kodi ni haramu katika Uislamu, hilo ni sahihi kiujumla wake. Ila kuna mazingira haswa huwa inaruhusiwa. Pia umesema hakuna Al- ushoor na Al kharaaj katika zama za leo, hili sio sawa, kwa kuwa yafahamika wazi kuwa biladi za Kiislamu imma ni ardhi za Ushriyah au Kharajiyah, na zote hizi zipo leo katika zama zetu. Pia umetaja “At- Tawzheef” ambayo haina mahusiano na mada hii wala muktadha huu kwa hali yoyote. Nitatoa majibu swarikh kwako kuhusiana na jambo hili ili kusibakie sintofahamu wala utata Inshaa Allah.
- Sheria za Kiislamu imekataza mamlaka (serikali) kutoza kodi Waislamu kwa amri na utashi wake. Mtume SAAW anasema: “Anayechukua kodi ( sahib maks) hataingia peponi” Hadith amepokea Ahmad na ameisahihisha Az Zain na Al Haakim. Na tamko “ maks” hapa ni kodi (ya forodha ) inayotozwa wafanyabiashara mipakani mwa nchi ( wanapoingiza bidhaa katika nchi husika) na uharamu wake unaenea katika kila aina ya kodi kwa kauli ya Mtume ( SAAW) kutokana na hadithi iliyoafikiwa na kusimuliwa na Abu Bakrah inayosema: “Damu zenu, mali zenu na heshima zenu ni (tukufu) na haramu (kwenu kuchukuliana) kama ulivyo utukufu wa siku yenu hii, katika ardhi yenu hii, katika mwezi wenu huu…..
Na makatazo hapa ni kwa watu jumla (amm) ikimhusisha pia na Khalifah pamoja na watu wote. Kwa hiyo, ni haramu kwa Khalifah ( serikali) kutoza kodi kwa ajili ya matumizi yake, bali anatakiwa atumie kutoka Baitul maal. (Hazina ya dola)
- Hata hivyo kuna hali na mazingira fulani ambapo sheria imeyavuwa na kuruhusu jambo hili (kutoza kodi) licha ya kuwa kwa ujumla wake ni haramu. Hapa ni pale ambapo nass/ sheria imefafanua kuwa matumizi yanayodhamiriwa ni wajibu wa Waislamu wote na si Baitul maal pekee. Katika hali hii, kama Baltul maal haijitoshelezi pekee basi uwajibu unahamia kwa Waislamu jumla, na kodi haina budi kutozwa kwa matajiri ( watu wenye uwezo) kwa mujibu wa kipimo maalumu cha matumizi ( nafaqah). Na itatumika kutatua hitajio (matumizi) yaliyokusudiwa tu na sio zaidi. Kodi katika hali hii huwa si kwa matakwa wala matamanio ya Khalifah ( Serikali) bali huwa ni kwa mujibu wa sheria za Allah Taala, na utawala hufanyia kazi tu amri za Allah Taala katika hilo.
Kwa ufahamu huu, kwa matumizi ambayo sheria imewajibisha Bait ul-maal na Waislamu, kama Baitul maal itakosa uwezo, kumalizikiwa au kupungukiwa, hapo huwa ni jukumu la Khalifah (serikali) kutoza kodi wenye uwezo ili kufikia matumizi hayo kwa mujibu wa hukumu za kisheria. Na kodi katika hali au mazingira haya huwa si haramu.
- Kwa mujibu wa maelezo yaliyotangulia, ni wazi kuwa ili kodi iruhusiwe kutozwa kwa ajili ya matumizi fulani, ni lazima iambatane na sharti hizi:
- Kuwe hakuna uwezo kutoka Baitulmaal kumudu matumizi ya hali iliyokusudiwa.
- Nusus za kiSheria ziwe zimeonesha wazi kuwa matumizi yanayokusudiwa ni wajibu wa Bailtul maal na Waislamu kwa ujumla.
- Kodi itakayotozwa isizidi matumizi ya jambo husika.
- Kodi itozwe wenye uwezo tu, ambao wana ziada juu ya mahitajio yao msingi na ziada kwa mujibu wa maisha wanayoishi ( Bil-Ma roof)
- Hivyo, kodi katika Uislamu haitozwi isipokuwa katika hali hizo tulizozisema.
- Kwa mfano, matumizi juu ya kusaidia mafuqara. Kama Baitul maal itashindwa kumudu kuwahudumia, basi kodi hutozwa kwa wenye uwezo kwa mujibu wa kinachohitajika bila ya kuzidisha ili kukidhi matumizi haya. Kwa kuwa jukumu la kuwahudumia mafuqara sio la Baitul maal pekee, bali ni jukumu la Waislamu jumla. Al-hakim amepokea katika “Al- Mustadrak” hadithi ya Aishah (r.a) amesema , amesema Mtume wa Allah (SAAW) kuwa :
- “ Si Muumini anayelala ameshiba ilhali jirani yake ana njaa”
Pia katika Hadithi iliyopokelwa na Al- Tabaraani katika “Al – Mu’jam Al- Kabeer” imesimuliwa na Anas bi Malik ( r.a) amesema kuwa , amesema Mtume (SAAW):“Hajaniamini mimi yule ambaye amejitosheleza katika (matumizi) usiku wake, hali ya kuwa jirani yake ana njaa naye anajua jambo hilo”
- Amenukuu pia Al- Haakim katika ‘Al- Mustadrak’ masimulizi ya Ibn Umar (ria) kuwa, amesema Mtume wa Allah SAAW : “ Katika eneo ambapo watu huishi pamoja, akapambaukiwa mmoja miongoni mwao ana njaa,( na hawakumsaidia) basi dhima (ulinzi) ya Allah huwekwa mbali na watu hao”
- Kwa mfano, matumizi katika Al-Jihad, kama Baitul maal haitajitosheleza kumudu, kodi itatozwa kwa wenye uwezo, kwa kiwango hitajika bila ya kuzidisha ili kukidhi matumizi yake. Kwa vile matumizi katika Al-Jihad si wajibu kwa Baitulmaal pekee bali ni wajibu kwa Waislamu wote. Amesema Allah Subhanah :
- ..وَجَاهِدُوا بِأَمْوَالِكُمْ وَأَنفُسِكُمْ فِي سَبِيلِ اللَّهِ ذَلِكُمْ خَيْرٌ لَكُمْ إِنْ كُنتُمْ تَعْلَمُونَ (التوبة: 41)
”Na piganeni katika njia ya Allah kwa nafsi zenu na mali zenu, na hilo ni bora kwenu ikiwa mnajua “ (TMQ Al Tawba : 41 )
- Pia kuna dalili nyengine mbali na hizo tulizozitanguliza:
- Kwa mfano, matumizi juu ya mishahara ya wanajeshi, kama Baitul maal haitamudu matumizi basi kodi itatozwa kwa wenye uwezo kiasi cha kumudu matumizi bila ya kuongezwa. Kwa vile hili ni jukumu la Baitul maal na Waislamu pia. Ahmad amepokea katika Musnad yake hadith ya Abdullah Ibn Amr, kuwa amesema SAAW:
“ Mpiganaji Mwanajeshi (Ghaazi) ana malipo yake, na Jaail ( anayetoa mali kwa ajili ya kupigana ) ana malipo yake na malipo ya mpiganaji ( mwanajeshi)
- Amma kwa mfano matumizi kwa ajili ya kujenga hospitali katika mji ambao hakuna, na watu wanadhurika kwa kukosekana kwake. Kama Baitul maal haitamudu hili, basi kodi itatozwa kwa wenye uwezo kwa mujibu wa kiwango kinachohitajika bila ya kuzidisha ili kufikia matumizi hayo. Hii ni kwa sababu uwepo wa hospitali ni jambo muhimu na kukosekana kwake huleta madhara. Hili ni jukumu la Baitul maal na Waislamu wote. Pia katazo (nahi) la kusababisha “dhara” limekuja kwa sura ya jumla (amma). Al Haakim amepokea katika Al Mustadrak na amesema hadithi ni sahihi katika Isnad yake, amesimulia Abu Saeed Al Khudri ( r.a) kuwa, amesema Mtume wa Allah ( s.a.w) kuwa, “ Hakuna madhara wala (msaada) kwa msababishaji madhara , Mwenye kuleta dhara, Allah nae humdhuru, na mwenye kuleta uzito kwa watu Allah humletea ugumu pia ( katika mambo yake)”.
- Na mfano wa matumizi katika masuala ya dharura na matukio ya majanga yanayoweza kuusibu Ummah kama ukame, mafuriko au matetemoko ya ardhi nk…. Kama Bait ul maal haitojitosheleza, pia kodi hutozwa kwa wenye uwezo kwa kiwango kinachohitajika bila ya kuzidisha ili kukabiliana na janga hilo. Kwa vile hili ni jukumu la Baitul maal na Waislamu pia. Amepokea Abu Dawud katika “ Sunan” yake kutokana na masimulizi ya Hujair Al Adawi, kuwa amemsikia Umar Ibn Al Khataab amesimulia kutoka kwa Mtume SAAW ambae kasema : ‘’Saidia wenye shida na waongoze waliopotea’’. Suala la ukame (na majanga mengine) linaingia ndani ya ushahidi huu.
- Ama juu ya matumizi ambayo ni wajibu kwa Baitul maal pekee na si wajibu kwa Waislamu, hayo hayatekelezwi mpaka kuwepo uwezo wa kufikiwa toka Bautul maal pekee. Hata endapo Baitul maal haijitoshelezi kodi haitozwi kwa Waislamu ila husubiriwa mpaka Baitul maal itakapojitosheleza. Haya ni masuala yanayohusisha maslahi miongoni mwa maslahi ya Ummah ambayo kutofanyika kwake hakuleti madhara kwa Ummah. Kwa mfano, ujenzi wa barabara nyongeza ilhali ipo barabara, ujenzi wa hospitali ya pili katika eneo ambalo tayari lina hospitali ambayo inatosheleza mahitaji. Au kama kuanzisha, kuweka mitambo ya kuchimba makaa ya mawe miradi ya viwanda ambayo kutokuwepo kwake hakuathiri Ummah kama machimbo ya makaa ya mawe, kujenga bwawa la kuhifadhia maji,amma kuunda meli ya kibiashara nk. Mambo haya na mfano wake hayafanywi ila kwa Baitul maal inapokuwa inaweza kuyasimamia kimatumizi.
- Ama kuhusu kutoza kodi wenye uwezo pekee hii ni kwa sababu, kodi haichukuliwi ila kutoka katika ziada ya matumizi ya watu, baada ya kujitosheleza mahitaji yao msingi, muhimu (Al haajaat Al – Asaasiyah) na ya ziada kwa mujibu hali za uhalisia wa kimaisha ya watu ( Bil maroof). Hivyo, imekuwa kodi ni kwa Waislamu wenye ziada katika kipato na matumizi (wenye uwezo), na yule asio na ziada baada ya mahitajio yake ya msingi, kodi haitochukuliwa kwake. Hii ni kwa sababu ambae hana cha ziada baada ya mahitajio msingi, huwa hakuna cha kuchukuwa kutoka kwake. Na hii ni kutokana na kauli ya Mtume (SAAW):
“Sadaqah bora ni inayotolewa juu ya mgongo wa utoshelezi” (ghinaa), (Bukhari kwa masimulizi ya Abu Hurairah)
Na utoshelezi hapa ni ziada ambayo mtu anaweza kuendesha maisha yake bila ya kitu hicho. Na Muslim amepokea kutokana na Jaabir kuwa amesema Mtume SAAW ; “ Anza na nafsi yako kwa kuipa swadaka, kisha kama kuna kilichobakia wape familia yako, kama kuna ziada wape jamaa zako, kama kuna ziada. Towa kwa namna hiyo… gawa kwa kila aliye mbele yako, kuliani kwako na kushotoni kwako”.
Na kodi ni mfano wa nafaqh na ni kama sadaqh ikiwa mtoaji hana uwezo, basi anaekusudiwa kupewa hucheleweshwa. Na ni mfano wa nafaqah na swadaka kama aliyosema Allah Taala:
وَيَسْأَلُونَكَ مَاذَا يُنفِقُونَ قُلْ الْعَفْوَ (البقرة: 219)
“ Na wanakuuliza kuhusu kutoa waambie “Al- Afwa’ ( kile kinachozidi katika matumizi), (TMQ 2:219).
Na hii inamaanisha ni kile kisichoathiri matumizi msingi. Yaani ziada katika matumizi. Hivyo kodi huchukuliwa kutoka kwa wenye uwezo pekee kwa vile wao ndiyo huwa na ziada, na haichukuliwi kutoka kwa masikini. Na wenye uwezo watakuwa wanafahamika na idara ya mambo ya Zakah
- Amma juu ya kuchukuliwa kodi kwa kiwango tu cha kutosheleza mahitaji ya jambo husika, hii ni kwa sababu nusus za kisharia zimeruhusu kuchukuliwa kodi pale penye haja ya kukidhi matumizi husika. Kwa msingi huo ni wajibu kusimama juu ya mpaka uliotajwa na sharia. Kinyume na hivyo itakuwa dhulma. Hii ni kwa sababu kimsingi sio ruhusa kuchukuwa mali ya mtu ila kwa idhini yake, isipokuwa katika hali na mazingira maalumu yaliyovuliwa ambapo sharia imeruhusu kuweka kodi kwa kiwango au kwa haja husika.
- Kwa kuzingatia hayo tuliyojadili, imethibitika kuwa dhana ya kuwepo nakisi (upungufu) ya kudumu au ya muda ndani ya bajeti ndani ya dola ya Khilafah ni suala la kufikirika lisilo na uhalisia na liko nje ya muktadha. Hii ni kwa sababu suala la kutojitosheleza (nakisi) kwa bajeti katika Khilafah ni jambo lisilotarajiwa ikiwa Uislamu utatekelezwa ipasavyo. Nalo ni kwa sababu kuu mbili:
- Hukumu za sheria zimeainisha kwa kina vyanzo vya mapato ya Serikali na namna ya matumizi yake. Haikuliacha suala hili katika ijtihad ya watu na matakwa yao. Imefafanua matumizi kuhusiana na baadhi ya mambo bila ya kuhusisha kuwepo au kutokuwepo fedha katika Baitul. Kwa vile matumizi huweza kuwa ni wajibu wa Baitul maal na Waislamu kama tulivyokwisha elezea hapo awali juu ya matumizi ya wajibu yafanywe, amma kuna fedha katika Baitul maal au hakuna. Na kodi hutozwa katika hali kama hii ikiwa Baitul maal haina fedha kwa matumizi hayo.
- Vyanzo vya kudumu vya mapato vya Baitul maal ni : Al- Ghanaaim, Al- Anfaal, Al- Fai’I, Al- Kharaaj na Al- Jizyah.
Na juu ya hayo kuna mapato kutoka mali ya Umma katika sampuli zake mbalimbali, mali za serikali, Ushoor , Khumus, Rikaaz, Madini na mali za Zakaah.
Kiuhalisia vyanzo vya kudumu vya mapato ya Baitu maal hutarajiwa kutosha matumizi kwa yale yanayoilazimu Baitul maal, Hivyo kutokea kwa kutojitosheleza au upungufu kwa Baitul maal kufikia matumizi ni jambo lisilotarajiwa kabisa.
Maelezo ya kina kuhusu hayo yanapatikana katika vitabu vyetu: Nidhamu ya Kiuchumi ya Kiislamu, Mapato katika Dola ya Khilafah, na Utangulizi wa Katiba.
Nataraji majibu haya yamekutosheleza kwa idhini ya Allah.
Nduguyo Ata bin Khalil Abu Al- Rashtah
Imefasiriwa na Said Bitomwa
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Yet another issue is that video games are normally serious naturally with the principal focus on knowing things rather than fun. Although, there’s an entertainment aspect to keep the kids engaged, each and every game will likely be designed to work on a specific expertise or course, such as math or scientific research. Thanks for your post.
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One important thing is that when you find yourself searching for a education loan you may find that you will want a co-signer. There are many scenarios where this is true because you could find that you do not possess a past history of credit so the mortgage lender will require that you have someone cosign the loan for you. Interesting post.
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Thanks for your write-up. One other thing is when you are disposing your property by yourself, one of the troubles you need to be conscious of upfront is when to deal with property inspection reviews. As a FSBO supplier, the key concerning successfully switching your property in addition to saving money on real estate agent profits is knowledge. The more you recognize, the easier your sales effort might be. One area where this is particularly crucial is home inspections.
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