No clause, but I've heard of cases LHDN disputing the amount of Zakat paid. So you can't just declare that you're paying Zakat instead of PCB. You need to have the proper calculation e.g. Zakat Harta, Zakat Pendapatan, etc
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At the end of the day, there will be a huge difference between zakat and PCB amount to be paid, this is the reason some staffs are still willing to pay 100% amount calculated as PCB to Zakat even though knowing they will be paying more than they supposed too.
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No clause. There is only stated that the Zakat that have been paid is 100% rebateable. They allow to deduct the PCB amount as a rebate for Zakat paid.
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No I don’t. But PCB is obviously higher than zakat contribution
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No such clause, but zakat calculation is totally different from PCB calculation.
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