Zakat is one of the most fundamental aspects of Islam, and it is mandatory for every Muslim who meets the Zakat criteria. Zakat payers either pay their zakat individually or the government collects it through financial institutions in accordance with federal and provincial zakat legislation in various products. A handsome portion is received from the General Provident Fund through all the government and non-government companies and institutions of the country. Collection of zakat from None-Refundable GPF is mandatory. However, this fund is mandatory for government employees and is optional for non-government employees. The details and Shariah ruling are explained with different opinions and arguments. This study employs an analytical research technique. In this study, the researcher opted to synthesize concepts from primary sources related to the topic and then supplement the subject with secondary sources and contemporary references by integrating ancient and modern viewpoints.
Keywords: Zakat, GPF, General Provident Fund, None-Refundable, Shariah