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Government Regulation Number 14 By 2014

Original Language Title: Peraturan Pemerintah Nomor 14 Tahun 2014

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SHEET COUNTRY
REPUBLIC OF INDONESIA

No. 38, 2014 WELL-BEING. Zakat. Management. Execution. (Explanation In Addition Of Indonesia's Republic Of Indonesia Number 5508)


GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
Number 14 YEAR 2014
ABOUT
IMPLEMENTATION OF LAW NUMBER 23 IN 2011
ABOUT THE MANAGEMENT OF THE ZAKAT

WITH THE GRACE OF THE ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Weighing: that to implement the provisions of Article 13, Section 14 of the paragraph (2), Article 16 of the paragraph (2), Section 20, Section 24, Section 29 of the paragraph (6), Section 33 of the paragraph (1), and Article 36 of the paragraph (2) of the Law No. 23 Year 2011 of the Management Of Zakat, need to specify Government Regulation on the Implementation of Law No. 23 Year 2011 on Maintenance Of Zakat;
Remembering: 1.   Article 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia in 1945;
2. Law No. 23 Year 2011 on Maintenance Of Zakat (Sheet State Of The Republic Of Indonesia In 2011 Number 115, Additional Sheet Of State Republic Of Indonesia Number 5255);

DECIDED:
Establish: GOVERNMENT REGULATION ON THE IMPLEMENTATION OF LAW NUMBER 23 OF 2011 ON THE MANAGEMENT OF ZAKAT.

BAB I
UMUM CONDITIONS
Section 1
In this Government Regulation referred to by:
1. Zakat management is the planning, staging, and ordination activities in the collection, distribution, and atonement of the zakat.
2. The next National Council of Amil Zakat is called the BAZNAS, which is the national governing body of zakat.
The Amil Zakat Institute (Zakat), also known as LAZ, is an institution created by the people who have the task of assisting the collection, distribution, and atonement of the zakat.
4. The next Zakat Collector Unit (UPZ) is a unit of organization formed by the BAZNAS to aid in the collection of zakat.
5. The right of Amil is a particular part of the zakat that can be used for operational costs in the management of zakat in accordance with the Islamic syariate.
6. The Act is Law Number 23 of the Year 2011 on Maintenance Of Zakat.
7. The Minister is the minister who organizes government affairs in the field of religion.

BAB II
THE POSITION, DUTY, AND FUNCTION OF BAZNAS
Section 2
(1) The government forms the BAZNAS to carry out the management of zakat.
(2) The BAZNAS as referred to in verse (1) are in the capital of the country.
(3) The BAZNAS as referred to in paragraph (1) is a self-contained, non-structural government agency responsible to the President through the Minister.

Section 3
(1) The BAZNAS as referred to in Article 2 is the institution that is authorized to perform the Zakat Management duties nationwide.
(2) In carrying out the task as referred to in paragraph (1), the BAZNAS organates function:
a.   Collection planning, distribution, and religious assistance;
B.   Staging, distribution, distribution, and religious assistance.
(c) Licensee's use of the IBM Cloud Service for the IBM Cloud Service is available for use with the IBM Cloud Service. D.   Reporting and accountability for the performance of the Zakat Management.

Section 4
(1) In carrying out the task and function of BAZNAS composing the Zakat Management Guidelines.
(2) Zakat management guidelines as referred to in paragraph (1) to reference the Zakat Management for the BAZNAS, BAZNAS province, BAZNAS district/city, and LAZ.

BAB III
MEMBERSHIP OF BAZNAS
The Kesatu section
General
Section 5
(1) The BAZNAS is composed of 11 (eleven) members.
(2) Members of the BAZNAS as referred to in paragraph (1) are appointed and dismissed by the President upon the proposal of the Minister.

The Second Part
Set The Way Of Appointment
Section 6
(1) The members of the BAZNAS who are appointed as referred to in Article 5 of the paragraph (2) are derived from the elements of society and of the elements of the Government.
(2) Members of the BAZNAS from the elements of society are appointed by the President on the proposal of the Minister upon consideration of the House of Representatives of the Republic of Indonesia.
(3) BAZNAS member workdays are held for 5 (five) years and can be reelected for 1 (one) times the term.

Section 7
To be able to be appointed as the least member of the BAZNAS must meet the requirements:
a.   Citizens of Indonesia;
B.   Islamic faith;
(O Allah), fear Allah.
D.   Noble and noble;
e.   At least 40 years old;
f.   Physical and spiritual.
G.   is not a member of the political party;
h.   have a competency in the Zakat Management field; and
i.   never been in law for committing crimes crimes that were threatened with a prison criminal at least 5 (five) years.

Section 8
(1) Member of the BAZNAS as referred to in Article 5 of the paragraph (1) consists of 8 (eight) people of the community element and 3 (three) persons of the Government element.
(2) The element of the society as referred to in verse (1), consists of an element of Islamic scholars, professionals, and people of the Islamic community.
(3) The government element as referred to in paragraph (1) consists of a ministerial element that organizes government affairs in the field of religion, the ministry that organizes government affairs in the field of the country, and the ministry of which It's a matter of governance in finance.

Section 9
(1) Member of the BAZNAS of the element of society as referred to in Article 8 of the paragraph (2) is chosen by the selection team set up by the Minister.
(2) Member of the selection team as referred to in paragraph (1) cannot be selected to be a candidate for the BAZNAS members.
(3) The selection team as referred to in verse (1) selects a candidate for members of the BAZNAS from the element of society as much as 2 (two) times the amount needed to be delivered to the Minister.

Section 10
(1) The candidate of the BAZNAS member of the element of the Government as referred to in Article 8 of the paragraph (3) comes from the structural official of eselon I relating to the Management Of Zakat.
(2) The candidate of the BAZNAS Member of the element of the Government as referred to in verse (1) is appointed by the Minister and the minister who organizes government affairs in the field of internal affairs as well as the minister who organizes government affairs in the field Financial.
(3) The candidate of BAZNAS member of the element of Government appointed by the minister who organizes government affairs in the field in the country and the minister who organizes government affairs in the field of finance as referred to in paragraph (2) Delivered to the Minister.

Section 11
(1) The Minister proposes a prospective member of the BAZNAS from the elements of the society as referred to in Article 9 of the paragraph (3) and the prospective member of the BAZNAS from the elements of the Government as referred to in Article 10 of the paragraph (3) to the President.
(2) The President chooses 8 (eight) people of the BAZNAS members of the element proposed by the Minister as referred to in verse (1) to be presented to the People's Representative Council of the Republic of Indonesia in order to receive consideration.

Section 12
Candidate members of the BAZNAS from the elements of the public who have been given consideration of the House of Representatives of the Republic of Indonesia as referred to in Article 11 of the paragraph (2) and future members of the BAZNAS of the Government element as referred to in Article 11 of the paragraph (1) is set to be a member of the BAZNAS with the Presidential Decree.

Section 13
Further provisions on the formation of the team and the selection of the candidates selection of the BAZNAS members of the elements of society and the appointment of a prospective member of the BAZNAS member of the government elements are governed by the Regulation of Ministers.

The Third Part
Tata Cara Selection Chairman and Vice Chairman of BAZNAS
Section 14
(1) The Chairman and vice chairman of the BAZNAS are selected from and by members for a term of 5 (five) years.
(2) The election of the chairman and vice chairman of the BAZNAS carried out the slowest 10 (ten) days since the establishment of the appointment of members of the BAZNAS by the President.

Section 15
(1) The Chairman and vice chairman of the BAZNAS was selected through a meeting of members of the BAZNAS.
(2) The meeting of members of the BAZNAS as referred to in paragraph (1), is valid when attended by at least 9 (nine) members of the BAZNAS.

Section 16
(1) A meeting of members of BAZNAS to elect the chairman and vice chairman of the BAZNAS is done with deliberations for the mufakat.
(2) In terms of deliberation for the mufakat as referred to in paragraph (1) is not achieved, the election of the chairman and vice chairman of the BAZNAS is carried out with a vote.
(3) The Chairman and vice chairman of the BAZNAS as referred to in paragraph (2), be valid if selected by more than half the number of members present.

Section 17
(1) The results of the election of the chairman and vice chairman of BAZNAS poured in the news of the election event signed by all the members of the BAZNAS present.
(2) The results of the election of the chairman and deputy chairman of the BAZNAS are delivered to the Minister
(3) The Minister in the term 3 (three) days is obliged to deliver the results of the election of the chairman and vice chairman of BAZNAS to the President to be set with the Presidential Decree.

The Fourth Part
Set The Stop Way
Section 18
BAZNAS members are dismissed if:
a.   passed away;
B.   Expires;
c. resign;
D.   unable to perform the task for 3 (3) months continuously; or
e.   is not eligible anymore as a member.

Section 19
Members of the BAZNAS who died or were discharged as referred to in Article 18 of the letter a or b, legally stopped as members of the BAZNAS.

Section 20
(1) The members of the BAZNAS who resign as referred to in Article 18 of the letter c must submit a written resignation in writing to the chairman of the BAZNAS accompanied by reason.
(2) The written resignation in writing as referred to in paragraph (1) is discussed in a plenary meeting led by the chairman of the BAZNAS to obtain clarification.
(3) In terms of the plenary meeting as referred to in verse (2) accepting the reason of the resignation, the chairman of the BAZNAS proposed the dismissal of the members of the BAZNAS as referred to in verse (1) to the Minister.

Section 21
(1) In the event of the chairman or vice chairman of BAZNAS to resign as a member of the BAZNAS, a request was written in writing to the Minister and notified the members of the BAZNAS accompanied by reason.
(2) Against the plea of resignation as referred to in paragraph (1), the Minister called the chairman or the deputy chairman who applied for the resignation to give the clarification.
(3) In the grant of clarification as referred to in paragraph (2), the Minister may present another member of the BAZNAS.
(4) In terms of the reason of the resignation as referred to in paragraph (1) received, the Minister proposed the dismissal of the chairman or vice chairman of BAZNAS as a member of the BAZNAS to the President.

Section 22
Members of the BAZNAS who cannot carry out the task for 3 (three) months continuously as referred to in Article 18 of the letter d may be dismissed, if not running a task as a member of the BAZNAS for 90 days continuously without a valid reason.

Section 23
(1) The Pit Stop of the BAZNAS as referred to in Article 22 is done after going through the written warning process by 3 (three) times by the chairman of the BAZNAS.
(2) The written warning is provided if the members of the BAZNAS do not perform the task continuously without a valid reason for 30 (thirty) days.
(3) Members of the BAZNAS who have obtained the written warning of piety as referred to in paragraph (2) remain non-performing the task continuously without a valid reason for 30 (thirty) days, given a second written warning.
(4) Members of the BAZNAS who have obtained a second written warning as referred to in paragraph (3) remain non-performing the task continuously without a valid reason for 15 (fifteen) days, given a third written warning.
(5) If in the term of 15 (15) days from the third written warning as referred to in paragraph (4) the members of the BAZNAS do not continue to carry out the task continuously without a valid reason, the chairman of the BAZNAS proposed the termination. to the Minister.

Section 24
Unqualified members of the BAZNAS members as members referred to in Article 18 of the letter e, done if:
a.   become a foreign citizen;
B.   Converts;
c. commit despicable deeds;
D.   suffering from bodily pain and/or spiritual;
e.   become a member of the political party; or
f.   punished for committing crimes crimes that were threatened with a prison criminal at least 5 (five) years.

Section 25
(1) A member of the BAZNAS who is a foreign citizen, converted, or a member of the political party as referred to in Article 24 of the letter a, letter b, or letter e must submit a request for resignation as a member to the chairman of the BAZNAS.
(2) In terms of members of the BAZNAS as referred to in paragraph (1) do not apply for the resignation, the chairman of the BAZNAS holds a plenary meeting to request clarification.
(3) In terms of clarification in the plenary meeting as referred to in paragraph (2) proving the members of the BAZNAS are not eligible anymore as members as referred to in Article 24 of the letter a, the letter b, or the letter e, proposed termination as a The BAZNAS.
(4) The Chairman of BAZNAS proposes dismissal of members of BAZNAS as referred to in paragraph (1) and paragraph (3) to the Minister by attaching related documents.

Section 26
(1) Member of the BAZNAS who allegedly committed the despicable deeds as referred to in Article 24 of the letter c, can be dismissed as a member of the BAZNAS following through the examination process by a team formed by the chairman of the BAZNAS.
(2) The members of the BAZNAS who are shown to do despicable deeds based on the results of the examination as referred to in paragraph (1), proposed termination by the chairman of the BAZNAS to the Minister.

Section 27
(1) A member of the BAZNAS who suffers from a physical and/or spiritual illness as referred to in Article 24 of the letter d, was dismissed as a member of the BAZNAS in the event of prolonged illness for 90 (ninety) days of continuous illness. resulted in not being able to perform duties as a member of BAZNAS.
(2) The thirty (nine) days of ill (ninety) days, as referred to in the verse (1) are dismissed when the doctor's description suffers from illness which is unable to perform the duties as a member of the BAZNAS.
(3) In terms of BAZNAS members suffering prolonged pain as referred to in paragraph (1), the chairman of BAZNAS proposes a dismissal as a member of BAZNAS to the Minister.

Section 28
(1) A member of the BAZNAS who is alleged to have committed a criminal offence of imprisonment with the shortest prison criminal 5 (five) years as referred to in Article 24 of the letter f and has been designated as a defendant, dismissed as a result of The BAZNAS.
(2) The temporary Pit Stop of the BAZNAS as referred to in verse (1) is carried out by the Minister upon the proposal of the chairman of the BAZNAS by publishing the Decree of the Minister.
(3) The Decree of the Minister, as referred to in verse (2), is repealed when the members of the BAZNAS, as referred to in verse (1), are not proven to commit a criminal offence.
(4) In regard to the members of the BAZNAS as referred to in paragraph (1) it is proven to be committed to a criminal offence and has obtained a fixed legal court ruling, the chairman of the BAZNAS proposed a stop to the Minister.

Section 29
(1) The Minister proposes a dismissal of members of the BAZNAS as referred to in Article 20 of the paragraph (3), Article 21 of the paragraph (4), Article 23 of the paragraph (5), Article 25 of the paragraph (4), Article 26 of the paragraph (2), Article 27 of the paragraph (3), and Article 28 of the paragraph (4) to the President.
(2) The President sets the dismissal of members of the BAZNAS as referred to in paragraph (1) with the Presidential Decree.

The Fifth Part
Member BAZNAS Replacement
Section 30
(1) To fill the vacancy of a member of the BAZNAS which is dismissed for reasons other than the expiration of the term as referred to in Article 18 of the letter b, the President may appoint a replacement member of the BAZNAS on the Minister's proposal.
(2) The candidate of the proposed replacement BAZNAS as referred to in verse (1) comes from the same element as the replaced BAZNAS member.
(3) The candidate of a replacement BAZNAS member derived from the element of society, proposed by the Minister of one of the candidates for the sexiest member of BAZNAS in the same period.
(4) Before lifting members of the BAZNAS substitutes from the element of society, the President requested consideration to the People's Representative Council of the Republic of Indonesia.
(5) The term of a replacement member of BAZNAS is the remainder of the term of the replaced member of the BAZNAS.

BAB IV
ORGANIZATION AND GOVERNANCE OF BAZNAS
The Kesatu section
BAZNAS
Section 31
(1) To carry out the duties and functions of the BAZNAS can be formed a executor unit.
(2) The operating unit as referred to in paragraph (1) performs the planning function, execution, control, reporting and accountability of the national collection, distribution, and atonement of the zakat.
(3) The executor of the acting unit as referred to in verse (1) is not a civil servant.
(4) The further provisions of the executor unit as referred to in paragraph (1) are governed by the Regulation of the Minister.

The Second Part
BAZNAS Province
Section 32
The BAZNAS province was formed by the Minister over the governor ' s proposal after it gained consideration of the BAZNAS.

Section 33
(1) The province ' s BAZNAS is responsible to the BAZNAS and provincial regional governments.
(2) The province ' s BAZNAS as referred to in paragraph (1) carries out the duties and functions of the BAZNAS at the provincial level in accordance with the BAZNAS policy.

Section 34
(1) The province ' s BAZNAS is composed of lead and executable elements.
(2) The leader is referred to in a verse (1) consisting of the chairman and at most four (four) persons of the vice chairman.
(3) The leader in question (1) comes from an element of society that includes scholars, professionals, and people of the Islamic community.
(4) Executions as referred to in paragraph (1) perform administrative and planning functions, execution, control, reporting and accountability in the collection, distribution, and atonement of the zakat.
(5) The Executing as referred to in verse (1) is derived from not civil servants.
(6) In terms of required executors can be derived from secondhand civil servants.

Section 35
The requirement to be a member of the BAZNAS as referred to in Article 7 applies as a requirement for the appointment of the provincial BAZNAS leadership.

Section 36
(1) The head of the BAZNAS province as referred to in Article 34 of the paragraph (2), was appointed and dismissed by the governor after having been given consideration of the BAZNAS.
(2) The command and dismissal of the provincial BAZNAS as referred to in verse (1) was notified to the Minister whose envoy was delivered to the head of the provincial office of the provincial ministry.

Section 37
The executor of the provincial BAZNAS as referred to in Article 34 of the paragraph (5) is lifted and dismissed by the provincial BAZNAS chairman.

Section 38
In the execution of duties and functions as referred to in Article 33 of the paragraph (2), the BAZNAS of the province is mandatory:
a.   Conduct planning, staging, and control of the collection, distribution, and support of zakat at the provincial level;
B.   conduct coordination with the offices of the ministry of religion and related agencies at the provincial level in the conduct of the collection, distribution, and atonement of the zakat; and
c. report and support the Maintenance Management, infak and alms, as well as other religious social funds to the BAZNAS and the governor.

The Third Part
BAZNAS District/City
Section 39
The BAZNAS district/city is formed by the director-general who has the duty and function in the field of zakat to the ministry which organizes government affairs in the field of religion on the proposal of the regent/mayor after it has been given consideration of the BAZNAS.

Section 40
(1) BAZNAS the district/city as referred to in Article 39 is responsible to the BAZNAS provincial and municipal/municipal governments.
(2) BAZNAS the district/city as referred to in paragraph (1) carries out the duties and functions of the BAZNAS at the district/city level in accordance with the BAZNAS policy.

Section 41
(1) BAZNAS district/city consists of lead and executable elements.
(2) The leader is referred to in a verse (1) consisting of the chairman and at most four (four) persons of the vice chairman.
(3) The leader in question (1) comes from an element of society that includes scholars, professionals, and people of the Islamic community.
(4) Executions as referred to in paragraph (1) perform the planning function, execution, control, and reporting and accountability of the collection, distribution, and atonement of the zakat.
(5) The Executing as referred to in verse (1) is derived from not civil servants.
(6) In terms of required executors can be derived from secondhand civil servants.

Section 42
The requirement to be a member of the BAZNAS as referred to in Article 7 applies as a requirement for the appointment of the district/city BAZNAS leadership.

Section 43
(1) The chairman of BAZNAS district/city as referred to in Article 41 of the paragraph (1), was appointed and dismissed by the regent/mayor after having been given consideration of the BAZNAS.
(2) The command and dismissal of the BAZNAS district/city as it is referred to in verse (1) is notified to the director-general of the duty and function in the field of zakat to the ministry which organizes government affairs in the country. The field of religion whose emissary was delivered to the head office of the provincial ministries of the province and the head of the district/city religious ministry.

Section 44
The acting BAZNAS district/city as referred to in Article 41 of the paragraph (1) is lifted and dismissed by the district/city chairman of BAZNAS.

Section 45
In the execution of tasks and functions as referred to in Article 40 of the paragraph (2), BAZNAS county/city is mandatory:
a.   Conduct and use the IBM Cloud Service for the IBM Cloud Service offering.
B.   perform coordination with the district/city religious ministry office and related agencies at the district/city level in the implementation of collection, distribution and regular atonement; and
c. report and support the Maintenance Management, infak and alms, as well as other religious social funds to the BAZNAS provincial and bupati/mayor.

The Fourth Part
UPZ
Section 46
(1) In carrying out its tasks and functions, BAZNAS, BAZNAS provinces, and BAZNAS districts/cities can form UPZ.
(2) UPZ as referred to in paragraph (1) in charge of assisting the collection of zakat.
(3) The proceeds of the zakat collection by UPZ as referred to in verse (2) are required to be conscripted into BAZNAS, BAZNAS province, or BAZNAS district/city.
(4) The provisions of the establishment and the work of the UPZ are governed by the Regulation of the Chairman of BAZNAS.

BAB V
THE ORGANIZATION AND THE WORK GOVERNANCE OF THE BAZNAS SECRETARIAT
Section 47
(1) BAZNAS in carrying out its duties assisted by the secretariat.
(2) The Secretariat as referred to in paragraph (1) brings the most 4 (four) sections and/or functional office groups.
(3) Each section as referred to in paragraph (2) most of the three (three) subsections and/or functional office groups are referred to in the following sections:

Section 48
The Secretariat of the BAZNAS as referred to in Article 47 is tasked with providing technical and administrative support for the implementation of the duties and functions of the BAZNAS.

Section 49
(1) The Secretariat of the BAZNAS as referred to in Article 47 of the paragraph (1) is headed by a secretary.
(2) The Secretary as referred to in paragraph (1) is appointed and dismissed by the Minister in accordance with the provisions of the laws.
(3) The secretary as referred to in paragraph (2) is under and responsible to the chairman of the BAZNAS and is administratively scouted by the director general who has the duty and function in the field of zakat on the ministry of the holding. Government affairs in the field of religion.

Section 50
The BAZNAS Secretariat in its run of duty does:
a.   coordination and communication with the leadership of the BAZNAS in administration to the planning, execution and control, collection, distribution, and regular atonement of the zakat;
B.   Preparation and staging of BAZNAS meetings; and
c. The preparation of the reporting and accountability of the duties, functions, and authority of the BAZNAS in the implementation of the collection, distribution, and atonement of the zakat.

Section 51
In carrying out the duties of assisting the BAZNAS, the secretariat of the BAZNAS is carried out by and responsible to the director-general who has the duty and function in the field of zakat to the ministry which organizes government affairs in the United States. the field of religion.

Section 52
Further provisions on the position, duties, functions, and arrangement of the organization of the secretariat of the BAZNAS are governed by the Ordinance of Ministers after receiving approval from the minister who organizes government affairs in the field of the apparatus of the apparatus. State and bureaucratic reform.

BAB VI
THE SCOPE OF THE ZAKAT COLLECTION AUTHORITY
Section 53
(1) BAZNAS authorities undertake the collection of zakat through UPZ and/or directly.
(2) The collection of zakat through UPZ as referred to in paragraph (1) is done by forming UPZ at:
a.   state agencies;
B.   ministry/non-ministry government agencies;
c. State owned enterprise;
D.   national and foreign private companies;
e.   representative of the Republic of Indonesia abroad;
f.   foreign country representative offices/foreign institutions; and
G.   The state mosque.
(3) The zakat collection directly as it is referred to in verse (1) is carried out through the means provided by the BAZNAS.

Section 54
(1) BAZNAS the province of the province is conducting the collection of zakat through UPZ and/or directly.
(2) The collection of zakat through UPZ as referred to in paragraph (1) is done by forming UPZ at:
a.   vertical office office;
B.   the office of the provincial/provincial device workunit office;
c. provincial-owned business entity;
D.   Provincial-scale private enterprise;
e.   college; and
f.   Grand mosque.
(3) The zakat collection directly as it is referred to in verse (1) is carried out through the means that have been provided by the BAZNAS province.

Section 55
(1) BAZNAS district/city authorities undertake the collection of zakat through UPZ and/or directly.
(2) The collection of zakat through UPZ as referred to in paragraph (1) is done by forming UPZ at:
a.   office of state government work unit/county area agencies/kota;
B.   office of vertical instance of district level/kota;
c. county-owned business entity/kota;
D.   County-scale private enterprise/township;
e.   mosque, mushalla, langgar, surau or any other name;
f.   The schools/madrasas and other educational institutions;
G.   subdistrict or other names; and
h.   desa/kelurahan or any other name.
(3) The zakat collection directly as it is referred to in verse (1) is carried out through the means which have been provided by the district/city BAZNAS.

BAB VII
ORGANIZATION REQUIREMENTS, THE LICENSING MECHANISM,
AND THE FORMATION OF THE LAZ REPRESENTATIVE
The Kesatu section
Organization Requirements
Section 56
To assist the BAZNAS in the implementation of the collection, distribution, and atonement of the zakat, the public can form LAZ.

Section 57
The formation of the LAZ as referred to in Article 56 is required to receive the permission of the Minister or the official appointed by the Minister after meeting the requirements:
a.   is listed as an Islamic society organization that manages the field of education, dakwah, and social, or any legal entity;
B.   got a recommendation from BAZNAS;
c. have a syarial supervisor;
D.   have technical, administrative, and financial capabilities to carry out its activities;
e.   Non-profit
f.   Have a program to pay alms for the welfare of the people; and
G.   willing to be audited and audited periodically.

The Second Part
The Permissions Mechanism
Section 58.
(1) LAZ formation permit as referred to in Article 57 is done by submitting a written request.
(2) The written request as referred to in paragraph (1) is submitted by the leadership of the Islamic penitentiary organization by attaching it:
a.   organization base budget;
B.   The certificate is registered as a correctional organization of the ministry that organizes government affairs in the field of the country;
c. decree of passage as the legal entity of the ministry organizing government affairs in the field of law and human rights;
D.   letter of recommendation from BAZNAS;
e.   alignment and statement of willingness as a syariat supervisor;
f.   statement of statement willing to be audited and financially audited; and
G.   The program of atonement for the welfare of the people.

Section 59
(1) LAZ formation permits submitted by national-scale Islamic penitentiary organizations are granted by the Minister.
(2) The LAZ formation permit submitted by the provincial-scale Islamic organization of Islam is granted by the director general who has the duty and function in the field of zakat on ministries that organize government affairs in the field of religion.
(3) LAZ formation permits submitted by the district/city-scale Islamic religious organization are granted by the head office of the provincial ministry ' s office.

Section 60
(1) Minister, director general who has the duty and function in the field of zakat on the ministry governing the affairs of government in the field of religion, or the head of the provincial office of the provincial religious ministry as referred to in Article 59 Authorities granted or rejected the application of the LAZ formation permit.
(2) In terms of the application of the establishment of LAZ to fulfill the requirements as referred to in Article 57, the Minister, the director general of the task and function in the field of zakat on the ministry that organizes government affairs in the field of religion, or head office of the provincial ministry ' s area of issuing the LAZ formation permit.
(3) In terms of the application of the establishment of LAZ not meeting the requirements as referred to in Article 57, the Minister, the director general who has the duty and function in the field of zakat on the ministry which organizes government affairs in the field The religion, or the head office of the provincial ministry ' s office of the provincial ministry rejected the LAZ formation permit accompanied by reason

Section 61
The LAZ formation permit completion process is performed within the longest term of 15 (fifteen) days of work since the written request date received.

The Third Part
Establishment of LAZ Representative
Section 62.
(1) The national scale LAZ may open a representative.
(2) The opening of the LAZ representation as referred to in paragraph (1) may only be performed in each province for 1 (one) representative.
(3) The opening of the LAZ representative as referred to in paragraph (2), must be granted permission from the head office of the provincial religious ministry.
(4) LAZ representative opening permit as referred to in paragraph (3) is done by applying for a written request.
(5) The written request as referred to in paragraph (4) is submitted by the LAZ leadership to the head office of the province ' s religious ministry by attaching it:
a.   LAZ formation permission of the Minister;
B.   recommendations from BAZNAS province;
c. muzaki and mustahic data; and
D.   The program of atonement for the welfare of the people.

Section 63
(1) The provincial-scale LAZ may only open 1 (one) representative in each district/city.
(2) The opening of the LAZ representative as referred to in paragraph (1), must be granted permission from the head of the district/city religious ministry office.
(3) LAZ representative opening permit as referred to in paragraph (2) is done by applying for a written request.
(4) The written request as referred to in paragraph (3) is submitted by LAZ leadership to the head of the county/city religious ministry office by attaching it:
a.   LAZ formation permission of the director-general, who has a duty and function in the field of zakat to the ministry, which organizes government affairs in the field of religion;
B.   recommendations from BAZNAS district/kota;
c. muzaki and mustahic data; and
D.   The program of atonement for the welfare of the people.

Section 64
(1) The head office of the provincial ministry of the province or head of the district/city religious ministry office granted the opening application of the LAZ representative who had met the requirement by issuing the LAZ representative ' s opening permit.
(2) In regard to the opening request of the LAZ representative as referred to in Article 62 and Section 63 does not meet the requirements, head office of the provincial religious ministry or head office of the district/city religious ministry refuses the application The opening of the LAZ representative is accompanied by reason

Section 65
A representative opening permit process is performed within the longest term of 15 (fifteen) working days since the written request date received.

The Fourth Part
Individual Zakat or People's Society
in the Community
Section 66
(1) In terms of certain communities and regions unreachable by the BAZNAS and the LAZ, the activities of the Zakat Management may be performed by a group of people, an individual figure of the Muslims (pious scholars), or the administrator/tamir mosque/musholla as amyl Zakat.
(2) The maintenance of the zakat, as it is written in writing to the head of the office of the chief religious affairs.

BAB VIII
FINANCING OF BAZNAS AND THE USE OF AMIL RIGHTS
Section 67
(1) The operating costs of BAZNAS are charged on the income and shopping budget of the country and Amil Rights.
(2) The Right of Amil which may be used for operational costs as referred to in paragraph (1) is specified in accordance with the Islamic syariate by considering aspects of productivity, effectiveness, and efficiency in the Management Of Zakat.
(3) The use of the quantity of Amil ' s rights as referred to in paragraph (2) is listed in the annual work plan and budget compiled by the BAZNAS and authorized by the Minister.

Section 68
(1) Member of the BAZNAS, head of the BAZNAS province, and the leadership of BAZNAS district/city are granted financial rights in accordance with its duties and functions.
(2) BAZNAS members led by BAZNAS province, and the leadership of BAZNAS district/city as referred to in verse (1) is not given pension and/or severance money after quitting or terminating its term.
(3) Further provisions on the financial rights of BAZNAS members are set up with the President ' s Regulation.
(4) The provisions of the financial rights of the provincial BAZNAS and the leadership of BAZNAS district/city are implemented in accordance with the provisions of the laws.

Section 69
(1) the operational costs of BAZNAS provinces and BAZNAS districts/cities are charged on the income and shopping budget of the area and Amil Rights.
(2) The operational costs of BAZNAS provinces and BAZNAS districts/cities charged on the area ' s shopping income budget include:
a.   Financial rights led by BAZNAS province and BAZNAS district/kota;
B.   General administration expense;
c. Cost of socialization and coordination of BAZNAS provinces with BAZNAS county/City, and LAZ provinces; and
D.   the cost of socialization and coordination of BAZNAS district/city with LAZ district/city.
(3) The operating expenses other than as referred to in paragraph (2) are charged to Amil Rights.
(4) The Amil Rights Act which may be used for operational costs as referred to in paragraph (2) is specified in accordance with the Islamic syarias by considering aspects of productivity, effectiveness, and efficiency in the Management Of Zakat.
(5) The use of the Amil rights magnate as referred to in paragraph (3) is listed in the annual work and budget plan compiled by BAZNAS province or BAZNAS district/city and passed by the BAZNAS.

Section 70
The financing of the country's income and spending budget may be given to the BAZNAS province and the BAZNAS district/city if operational financing is sourced from the income budget and insufficient area shopping.

BAB IX
REPORTING AND ACCOUNTABILITY OF BAZNAS AND LAZ
Section 71
(1) BAZNAS county/city is required to deliver reports of the implementation of Zakat, infak, alms, and other religious social funds to the BAZNAS provinces and regents/mayors every 6 (six) months and end of the year.
(2) The provincial BAZNAS is required to submit reports on the implementation of Zakat, infak, alms, and other religious social funds to the BAZNAS and governor every 6 (six) months and end of the year.

Section 72
(1) BAZNAS is required to submit reports of the implementation of Zakat, infak, alms, and other religious social funds to the Minister every 6 (six) months and year end.
(2) In addition to the year-end report as referred to in paragraph (1) BAZNAS is also required to submit the report of its duties in writing to the President through the Minister and the People's Representative Council of the Republic of Indonesia at least 1 (one) times within 1 (1) year.

Section 73
LAZ is required to submit a report on the implementation of Zakat, infak, alms, and other religious social funds to the BAZNAS and local governments every 6 (six) months and end of the year.

Section 74
The LAZ representative is required to submit reports of the implementation of Zakat, infak, alms, and other religious social funds to the LAZ by passing the busan to the local government and the head office of the provincial and head religious ministries. the district/city religious ministry office.

Section 75
(1) The Report of the Management Of Zakat, infak, alms, and other religious social funds as referred to in Article 71, Section 72, and Article 73 must be audited and financial audits.
(2) The Audit of the Sharia as referred to in verse (1) is carried out by the ministry which organizes government affairs in the field of religion.
(3) The financial audits as referred to in paragraph (1) are carried out by the public accountant.
(4) The Report of the Management Of Zakat, infak, alms, and other religious social funds that have been audited and financial audits as referred to in verse (2) and verse (3) are delivered to the BAZNAS.

Section 76
The report as referred to in Article 71, Section 72, and Article 73 contains the accountability and performance of the implementation of the Management Zakat, infak, alms, and other religious social funds.

BAB X
ADMINISTRATIVE SANCTION
Section 77
BAZNAS or LAZ are subjected to administrative sanctions if:
a.   Does not provide the proof of the zakat to any of the Muzaki as referred to in Article 23 of the paragraph (1) of the Undang;
B.   Do the distribution and support of other religious social funds, not in accordance with the Islamic sysariat, and are not performed according to the distidings of the giver as referred to in Article 28 of the paragraph (2) The Undang; and/or
c. does not record its own accounting for the management of the infak, alms, and other religious social funds as referred to in Article 28 of the paragraph (3) of the Act.

Section 78
(1) Amil zakat as referred to in Article 66 of the paragraph (1) that does not inform the head of the district's religious affairs office, imposed administrative sanction.
(2) Amil zakat as referred to in Section 66, it can also be administrative sanction if:
a.   not to do record and bookkeeping for the management of the zakat; or
B.   Not doing the distribution and the atonement for the religious charity, and it is not done in accordance with the cause of the word.

Section 79
The LAZ is subject to administrative sanction if it does not carry out reporting as referred to in Article 19 and Article 29 of the paragraph (3) of the Act or Article 73 of this Government Regulation.

Section 80
Administrative sanctions as referred to in Article 77 and Section 79 may be:
a.   written warning;
B.   temporary termination of activities; and/or
c. revocation of operational clearance.

Section 81
(1) the administrative sanction of a written warning as referred to in Article 80 of the letter a is imposed to the BAZNAS or LAZ which violates the provisions as referred to in Article 77 or Section 79.
(2) The replay of the breach of the provisions as referred to in paragraph (1) against the BAZNAS or LAZ is subject to administrative sanction of the temporary termination of the activities.
(3) the administrative sanction of the temporary termination of the activities as referred to in paragraph (2) revoked if BAZNAS or LAZ has fulfilled its obligations as referred to in Article 23 of the paragraph (1) or Article 28 of the paragraph (2) and paragraph (3) Act.
(4) In the event the LAZ does a repeat of the breach of provisions as referred to in paragraph (1) and has been subject to administrative sanction as referred to in paragraph (2), imposed administrative sanction of the revocation of operational clearance.
(5) In the event BAZNAS does a repeat of the breach of provisions as referred to in paragraph (1) and has been subject to administrative sanction as referred to in paragraph (2), the member or leader of the BAZNAS that committed the breach may be Expressed in accordance with Article 24 of the letter c.

Section 82
(1) The introduction of administrative sanctions is a written warning against the abuses committed by the BAZNAS given by the Minister.
(2) The introduction of administrative sanctions is a written warning against violations committed by the BAZNAS provincial or county/city and LAZ is given by the BAZNAS.
(3) The introduction of administrative sanctions is a temporary halt of the activities and the revocation of the permit is granted by the Minister.

Section 83
(1) Amil zakat as referred to in Article 78 of the paragraph (1) of the administrative sanction of the cessation of zakat management activities.
(2) Amil Zakat as referred to in Article 78 of the paragraph (2) is subjected to administrative sanction of a written reprimand.
(3) In the case of Amil Zakat performing a repeat of the breach of provisions as referred to in paragraph (2), the administrative sanction is a temporary halt of the management of zakat.
(4) In the case of Amil Zakat committing a repeat of the breach of provisions as referred to in paragraph (3), the administrative sanction is a termination of the management activities of zakat.

Section 84
More provisions on the manner of administrative sanction imposition are governed by the Minister ' s Rules.

BAB XI
CLOSING PROVISIONS
Section 85
The enforcement regulations of this Government Regulation should already be set at the slowest in the term 1 (one) year counting since the Government Regulation is set.

Section 86
This Government Regulation shall begin in effect on the date of the promulctest.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.

Set in Jakarta
on February 14, 2014
PRESIDENT OF THE REPUBLIC OF INDONESIA,

-DR. H. SUSILO BAMBANG YUDHOYONO

Promulgated in Jakarta
on February 14, 2014
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN