SUMMARY

1⃣. Imposing taxes, custom duties, VAT and similar levies are all considered مكوس (unjust taxes), no matter what name they are given. Unjust taxes involve eating people's wealth without any right, and the Prophet ﷺ said concerning the Ghāmidiyyah woman who committed adultery and was sentenced to stoning: ((فَوَالَّذِي نَفْسِي بِيَدِهِ لَقَدْ تَابَتْ تَوْبَةً لَوْ تَابَهَا صَاحِبُ مَكْسٍ لَغُفِرَ لَهُ)) "By Him in Whose Hand is my life, she has made such a repentance that even if a wrongful tax-collector were to repent, he would have been forgiven." [Muslim 1695] https://t.me/madrasatuna/4096 The consensus on the prohibition of مكوس has been conveyed by several scholars, including Ibn Taymiyyah, Ibn Ḥazm, Ibn Mufliḥ, Ibn Ḥajar and others. https://t.me/madrasatuna/4107 2⃣. However, there is a form of taxation that is deemed permissible by scholars such as Al-’Izz ibn ’Abdis-Salām, Ash-Shāṭibi, An-Nawawi, and others. These taxes fall under the category of السياسة الشرعية/ Islamic governance, where the authority to impose and determine such taxes rests with the ruler. This case applies when the state is compelled due to necessity, and its treasury is insufficient to meet that necessity. Evading this type of tax is not permissible! https://t.me/madrasatuna/4098 Sheikh Albāni raḥimahullāh said: "Taxes, referred to in Islamic jurisprudence as المكوس, are widely agreed upon by Muslim scholars to be impermissible EXCEPT IN ONE SPECIFIC CASE. This exception is clearly articulated by Imām Ash-Shāṭibi, may Allāh have mercy on him, in his renowned book 'Al-I'tiṣām'...For example—and I believe this is the example cited by Imām Ash-Shāṭibi—if an Islamic state is attacked and there are insufficient funds in the state treasury to adequately prepare the army to repel the attackers, then under such circumstances, the state may impose specific taxes on certain individuals who are capable of paying the required amount. However, this tax is not to be considered a permanent or established obligation, as we mentioned earlier. Once the extraordinary circumstance, such as the attack by the disbelievers, is resolved and the danger to the Islamic lands is removed, these taxes should be lifted. This is because the reason that justified the imposition of the tax no longer exists. As the jurists say, a ruling is contingent upon the reason for its existence; when the cause is no longer present, the ruling ceases to apply, and therefore the tax is revoked when its underlying cause is eliminated. In summary, the answer to that question is: there are no taxes established as laws in Islam; however, a Muslim state may impose specific taxes under exceptional circumstances. Once those circumstances are no longer present, the tax should also be eliminated." [أسئلة الإمارات - الشريط 1 - حكم الضرائب] 3⃣. Some contemporary scholars permit taxes that are imposed in exchange for public services. However, if they are collected without any reciprocal service, or if the services provided do not correspond to the value of the duty, then these would fall under the category of unjust taxes. https://t.me/madrasatuna/4101 4⃣. The scholars differed with regards to evading unjust taxes. Those who permitted it have provided various pieces of evidence, such as the Prophet’s ﷺ saying: "Obedience is only in that which is right" [agreed upon], and the Āyāt which permit recompensing evil with its like. [Al-Baqarah 194, An-Nahl 126, Ash-Shura 40]. However, these general evidences do not apply to the Muslim ruler, and Ibn Al-Mundhir even reported a consensus on this issue. The Prophet ﷺ said: "Listen and obey, even if he strikes your back and takes your wealth (even unjustly)..." If you give him the money, you are not sinful; rather, he is sinful, and you will be compensated on the Day of Judgment. The Prophet ﷺ also said: "Render the trust to the one who entrusted you, and do not betray the one who betrays you" [Abu Dawud and authenticated by Al-Albani].