Fatwa's Insights - Muamalah

THE 39TH MEETING OF THE PERLIS STATE FATWA COMMITTEE / 2019

1 MAC 2019 / 30 SAFAR & 1 RABIUL AWWAL 1440H

FATWA ON THE STATUS OF EXCISE LICENSE MANAGEMENT (INTOXICATING BEVERAGES) IN THE STATE OF PERLIS

Based on Shariah law, intoxicating beverages (alcohol) are prohibited for every Muslim. The authorities must play their role in preventing any activities related to intoxicating beverages among the Muslim community.

For non-Muslims, they cannot be prohibited from consuming intoxicating beverages on religious grounds. However, the authorities may restrict intoxicating beverages for non-Muslims on administrative grounds or impose specific regulations on them pertaining to intoxicating beverages.

If the authorities in a state permit non-Muslims to consume intoxicating beverages according to certain regulations, this does not constitute an obstacle or offense for the ruler to impose tax on such beverages as is done on other goods. This is because the collection of tax related to administrative costs is the right of the ruler to collect it.

The excise duties collected do not intend to promote intoxicating beverage activities; rather, they serve as an effort to curb such activities from occurring easily.

The said tax may be raised to a level that can burden its consumers, if deemed necessary by the authority. The said tax may also be utilized for administrative management in the same manner as other taxes without the need to be separated from such taxes.

Resolved at the Meeting of the Majlis Agama Islam dan Adat Istiadat Melayu Perlis No. 3 of 2019 convened on 22 April 2019.