General Endowment Fund
Open ↗57.—(1) A fund called the General Endowment Fund is established.
(2) Except as otherwise provided under the provisions of this Act, the General Endowment Fund consists of all money and property, movable or immovable, which by the Muslim law or under the provisions of this Act or rules made under subsection (6) accrues or is contributed by any person to the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(3) All money and property in the General Endowment Fund are vested in the Majlis which is to administer all such money and property in accordance with the rules made under this Act.[Act 4 of 2024 wef 01/08/2024]
(4) Any investments of assets and funds vested in the Majlis under subsection (3) may be sold, realised and disposed of.[Act 4 of 2024 wef 01/08/2024]
(5) The Majlis may invest any money or property in the General Endowment Fund in accordance with both the Muslim law and the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.[Act 4 of 2024 wef 01/08/2024]
(6) Subject to the provisions of this Act, the Majlis, with the approval of the Minister, may make rules for the collection, administration and distribution of all property of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
Wakaf or nazar am
Open ↗58.—(1) Where, after 1 July 1968, any Muslim person dies in such circumstances that, under the provisions of the Muslim law, his or her property would vest in, or become payable to, the Baitulmal, the property of that person, pursuant to such provisions, is to vest in and become payable to the Majlis and form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(2) Despite any provision to the contrary in any written law or in any instrument or declaration creating, governing or affecting the same, the Majlis is to administer all wakaf, whether wakaf ‘am or wakaf khas, all nazar am, and all trusts of every description creating any charitable trust for the support and promotion of the Muslim religion or for the benefit of Muslims in accordance with the Muslim law to the extent of any property affected thereby and situate in Singapore.
(3) Section 23 of the Civil Law Act 1909 does not apply to Muslims who die intestate.
(3A) The Majlis may, with the approval of the Minister, by instrument create a wakaf for the purposes specified in the instrument which must fall within one or more of the following purposes:(a)
supporting the development of Islamic teachers or Quranic teachers recognised by the Majlis, including but not limited to initiatives aimed at developing, strengthening and professionalising these teachers, such as training and upskilling programmes;
(b)
supporting mosques and madrasahs, in particular, in relation to payment for renewals of leases for immovable property;
(c)
supporting socio‑religious programmes and initiatives aimed at uplifting the Muslim community and the under‑privileged;
(d)
any other purpose that may be prescribed in rules made under section 62A(7).[Act 4 of 2024 wef 01/08/2024]
(3B) The particulars of every wakaf mentioned in subsection (3A) must be published by notification in the Gazette and on the official website of the Majlis.[Act 4 of 2024 wef 01/08/2024]
(4) The appointment, on or after 1 October 2017, of a trustee of a wakaf or nazar am, under an instrument or declaration creating, governing or affecting the wakaf or nazar am, is void unless the trustee was appointed by or with the prior approval in writing of the Majlis.[33/2017]
[Act 4 of 2024 wef 01/08/2024]
(5) The trustees of a wakaf or nazar am appointed under an instrument or declaration creating, governing or affecting the wakaf or nazar am, and any mutawalli appointed under subsection (6), (7) or (8) for a wakaf or nazar am, must —(a)
manage the wakaf or nazar am subject to the provisions of this Act;
(b)
comply with the provisions of any rules made under section 145(1) for the purposes of this section and, in the case of the trustees of a wakaf or a mutawalli appointed for a wakaf, any rules made under section 64(12); and
(c)
comply with all the terms and conditions imposed by the Majlis on the trustees concerning the trustees’ appointments, or on the mutawalli concerning the mutawalli’s appointment, as the case may be.[33/2017]
(5A) Subsection (5) does not apply to any wakaf created by the Majlis during the period where —(a)
the Majlis is the trustee of the wakaf; and
(b)
no mutawalli has been appointed by the Majlis for the wakaf.[Act 4 of 2024 wef 01/08/2024]
(6) The Majlis has power to remove, and to appoint a mutawalli in the place of or in addition to, an existing trustee of a wakaf or nazar am appointed under an instrument or declaration creating, governing or affecting the wakaf or nazar am, if it appears to the Majlis that —(a)
the wakaf or nazar am has been mismanaged;
(b)
the trustee —(i)
has been convicted, on or after 1 October 2017, of any offence under section 64(11);
(ii)
has failed to comply with any provision of any rules made under section 145(1) for the purposes of this section or, in the case of a trustee of a wakaf, any rules made under section 64(12); or
(iii)
has failed to comply with any term or condition imposed by the Majlis on the trustee concerning the trustee’s appointment; or
(c)
it would be to the advantage of the wakaf or nazar am to appoint a mutawalli.[33/2017]
(7) The Majlis has power to appoint a mutawalli for a wakaf or nazar am if it appears to the Majlis that there is no trustee appointed for the management of the wakaf or nazar am.[33/2017]
(8) The Majlis may at any time remove any mutawalli appointed by it and appoint another in the mutawalli’s place.
(9) Without limiting subsection (8), the Majlis has power to remove any mutawalli appointed by the Majlis for a wakaf or nazar am, if it appears to the Majlis that —(a)
the wakaf or nazar am has been mismanaged;
(b)
the mutawalli —(i)
has been convicted, on or after 1 October 2017, of any offence under section 64(11);
(ii)
has failed to comply with any provision of any rules made under section 145(1) for the purposes of this section or, in the case of a mutawalli appointed for a wakaf, any rules made under section 64(12); or
(iii)
has failed to comply with any term or condition imposed by the Majlis on the mutawalli concerning the mutawalli’s appointment; or
(c)
it would be to the advantage of the wakaf or nazar am to appoint another mutawalli.[33/2017]
(10) A court must not entertain or proceed with any proceedings relating to the appointment or removal of either of the following:(a)
a trustee of a wakaf or nazar am appointed under an instrument or declaration creating, governing or affecting the wakaf or nazar am;
(b)
a mutawalli appointed by the Majlis.[33/2017]
(11) Subsections (4), (5), (6) and (10)(a) apply to a trustee of a wakaf or nazar am appointed under an instrument or declaration creating, governing or affecting the wakaf or nazar am, regardless whether the instrument or declaration was made before, on or after 1 October 2017.[33/2017]
Vesting of wakaf and nazar am in Majlis
Open ↗59. All property subject to section 58 is if situate in Singapore to vest in the Majlis, without any conveyance, assignment or transfer whatever, for the purpose of the Baitulmal, wakaf or nazar am affecting the same.
Restriction on creation of Muslim charitable trust
Open ↗60.—(1) Whether or not made by way of will or death-bed gift, no wakaf or nazar made after 1 July 1968 and involving more than one‑third of the property of the person making the same is valid in respect of the excess beyond such one‑third.
(2) Every wakaf khas or nazar made after 1 July 1968 is void unless —(a)
the President has expressly sanctioned and validated or ratified the same in writing in accordance with the Muslim law; or
(b)
it was made during a serious illness from which the maker subsequently died and was made in writing by an instrument executed by the maker and witnessed by 2 adult Muslims one of whom must be a Kadi or Naib Kadi.
(3) If no Kadi or Naib Kadi is available as described in subsection (2)(b), any other adult Muslim who would not have been entitled to any beneficial interests in the maker’s estate had the maker died intestate may be a competent witness.
(4) This section does not operate to render valid any will, death-bed gift, wakaf or nazar which is invalid under the provisions of the Muslim law or of any written law.
(5) This section does not apply to a wakaf created by the Majlis.[Act 4 of 2024 wef 01/08/2024]
Income of wakaf or nazar
Open ↗61.—(1) The income of a wakaf or nazar must be applied in accordance with the lawful provisions set out in the instrument or declaration creating, governing or affecting the wakaf or nazar.
(2) Where there is no specific provision in such instrument or declaration for the expenditure of the wakaf or nazar, the income must be paid to and form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(3) The Majlis may establish and maintain for each wakaf or nazar am a separate sinking fund for that wakaf or nazar am, for one or more of the following purposes:(a)
improving or maintaining any immovable property belonging to that wakaf or nazar am, including carrying out, in relation to that immovable property, any building operation, repair, demolition or installation work;
(b)
purchasing any property or asset for that wakaf or nazar am;
(c)
any other purposes related to that wakaf or nazar am that may be prescribed by rules made under subsection (6).[33/2017]
(4) Despite subsections (1) and (2) and any provision to the contrary in any instrument or declaration creating, governing or affecting a wakaf or nazar am, the Majlis may direct that a portion of the net annual income of a wakaf or nazar am be transferred to the sinking fund established and maintained under subsection (3) for that wakaf or nazar am.[33/2017]
(5) The percentage of the net annual income of a wakaf or nazar am that is to be transferred to the sinking fund under subsection (4) is to be determined by the Majlis after consulting the mutawalli of the wakaf or nazar am.[33/2017]
(6) The Majlis may, with the approval of the Minister, make rules —(a)
to prescribe the other purposes related to a wakaf or nazar am for which a sinking fund established or maintained for that wakaf or nazar am may be used; and
(b)
to provide generally for carrying out the purposes of this section.[33/2017]
Property and assets of wakaf or nazar am
Open ↗62.—(1) Subject to this section, the property and assets affected by any lawful wakaf or nazar am do not form part of the General Endowment Fund, but must be applied pursuant to such wakaf or nazar am and held as segregated funds.[Act 4 of 2024 wef 01/08/2024]
(2) If from lapse of time or change of circumstances it is no longer possible beneficially to carry out the exact provisions of any wakaf or nazar am, the Majlis must prepare a scheme for the application of the property and assets affected thereby in a manner as closely as may be analogous to that required by the terms of such wakaf or nazar am and must apply the same accordingly.
(3) The Majlis may, with the written approval of the Minister, direct that the property and assets mentioned in subsection (2) are to be added to and form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(4) If the terms of any wakaf or nazar am are such that no method of application of the property and assets affected thereby is specified, or it is uncertain in what manner the same should be applied, the Majlis may direct that the property and assets are to be added to and form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(5) All instruments creating, evidencing or affecting any wakaf or nazar am, together with any documents of title or other securities relating thereto, are to be held and retained by the Majlis.
Property and assets of wakaf created by Majlis
Open ↗62A.—(1) The Majlis may, with the written approval of the Minister, transfer any moneys or movable or immovable property from the General Endowment Fund to any wakaf created by the Majlis under section 58(3A) (called in this section a Majlis wakaf).
(2) All moneys and movable and immovable property contributed or dedicated to any Majlis wakaf are to be vested in the Majlis, whether received from individuals, entities, mosques, madrasahs or the General Endowment Fund, and are to be used for the purposes specified in the instrument creating the Majlis wakaf.
(3) The Majlis may invest any moneys or property in a Majlis wakaf in accordance with both the Muslim law and the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.
(4) The income derived from the investments mentioned in subsection (3) may be used for the payment of —(a)
the reasonable remuneration and expenses of any mutawalli appointed to administer or manage the Majlis wakaf; and
(b)
other expenses incurred in maintaining and administering the Majlis wakaf.
(5) Where the income mentioned in subsection (4) is insufficient for the payments to be made under that subsection, the Majlis may provide for any shortfall to be paid out of the capital of the Majlis wakaf.
(6) This Act applies with the modifications prescribed in rules made under subsection (7) to a Majlis wakaf as it applies to a wakaf that is not created by the Majlis.
(7) The Majlis may, with the approval of the Minister, make any rules that are necessary or expedient for the purpose of carrying out the provisions of this Act relating to any Majlis wakaf and those rules may —(a)
provide for the manner of payment and collection of contributions to a Majlis wakaf and any incidental matters;
(b)
provide for the return of contributions or any part of such contributions paid in error;
(c)
prescribe the procedure to be followed when contributions are paid to a Majlis wakaf;
(d)
provide for the keeping of books, accounts or records of contributions to a Majlis wakaf;
(e)
prescribe the manner in which the moneys or property in a Majlis wakaf may be applied for or in respect of the purposes specified in the instrument creating the wakaf, and generally for the administration of such moneys or property; and
(f)
prescribe anything which may be prescribed with respect to a Majlis wakaf.[Act 4 of 2024 wef 01/08/2024]
Construction of instrument
Open ↗63.—(1) Where any question arises as to the validity of a Muslim charitable trust, wakaf or nazar or as to the meaning or effect of any instrument or declaration creating or affecting any Muslim charitable trust, wakaf or nazar, such question must be determined in accordance with the provisions of the Muslim law.[Act 4 of 2024 wef 01/08/2024]
(2) If in the opinion of the Majlis the meaning or effect of any instrument or declaration creating or affecting any Muslim charitable trust, wakaf or nazar is obscure or uncertain, the Majlis may refer the same to the court for construction of the instrument or declaration, and must act in accordance with the construction so given by the court.[Act 4 of 2024 wef 01/08/2024]
(3) The court in construing the instrument or declaration is to do so in accordance with the provisions of the Muslim law and is at liberty to accept as proof of the Muslim law any definite statement on the Muslim law made in any of the books referred to in section 114.
Registration of wakafs
Open ↗64.—(1) Every wakaf, whether created before or after 1 July 1968, must be registered at the office of the Majlis.
(2) Application for registration must be made by the mutawalli of the wakaf.
(3) An application for registration must be made in such form and manner as the Majlis may require and must contain the following particulars:(a)
a description of the wakaf properties sufficient for the identification of the properties;
(b)
the gross annual income from the wakaf properties;
(c)
the amount of rates and taxes annually payable in respect of the wakaf properties;
(d)
an estimate of the expenses annually incurred in the realisation to the income of the wakaf properties;
(e)
the amount set apart under the wakaf for —(i)
the salary of the mutawalli and allowances to the individuals;
(ii)
purely religious purposes;
(iii)
charitable purposes; and
(iv)
pious and any other purposes;
(f)
any other particulars required by the Majlis.
(4) Every application must be accompanied by a copy of the wakaf deed, or if no such deed has been executed or a copy thereof cannot be obtained, must contain full particulars, as far as they are known to the applicant, of the origin, nature and objects of the wakaf.
(5) The Majlis may require the applicant to supply any further particulars or information that the Majlis may consider necessary.
(6) On receipt of an application for registration, the Majlis may, before the registration of the wakaf, make such inquiries as it thinks fit in respect of the genuineness and validity of the application and correctness of any particulars in the application.
(7) When an application is made by any person other than the person managing the wakaf property, the Majlis must, before registering the wakaf, give notice of the application to the person managing the wakaf property and must hear the person managing the wakaf property if the person managing the wakaf property desires to be heard.
(8) In the case of wakafs created before 1 August 1999, every application for registration must be made within 6 months from that date; and in the case of wakafs created after that date, within 6 months from the date of the creation of the wakaf.
(9) The Majlis must maintain a register of wakafs in such manner as the Majlis may think fit, including in electronic form in a computer, in which must be entered such particulars as the Majlis may determine.
(10) The Majlis may itself cause a wakaf to be registered or may at any time amend the register of wakafs.
(11) Any mutawalli of a wakaf who fails to —(a)
apply for the registration of the wakaf;
(b)
furnish statements of particulars as required under this section;
(c)
supply information or particulars as required by the Majlis;
(d)
allow inspection of wakaf properties, accounts, records or deeds and documents relating to the wakaf;
(e)
deliver possession of any wakaf property, if ordered by the Majlis;
(f)
carry out the directions of the Majlis; or
(g)
do any other act which the mutawalli is lawfully required to do by or under this section,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction.
(12) The Majlis may, with the approval of the Minister, make rules to provide —(a)
for the preparation of annual statements of accounts, reports and returns by the mutawallis of wakafs and for their submission to the Majlis;
(b)
for the payment of fees for the inspection of, and extraction from, the register of wakafs; and
(c)
generally for giving full effect to or for carrying out the purposes of this section.
Estimates
Open ↗65.—(1) The Majlis must prepare and submit to the Minister not later than 31 October in each year estimates of all income and expenditure of the Majlis, including therein estimates of all property receivable and disposable in kind, in respect of the ensuing year.
(2) The Minister may approve such estimates or may direct that they be amended.
(3) Upon such approval or amendment the estimates must be published in the Gazette.
(4) The Majlis may at any time submit to the Minister supplementary estimates of expenditure in respect of the current year, or, at any time prior to 31 March in any year, in respect of the preceding year, and such estimates may be approved or amended, and must be published in like manner as the annual estimates.
(5) No money may be expended, or property disposed of in kind, except in accordance with such estimates and upon a voucher signed by the President or by any member of the Majlis nominated by the President.[35/2005]
Expenses of Majlis
Open ↗66. All costs, charges and expenses of administering the property and assets vested in the Majlis, including the cost of maintenance and repair of any immovable property, are to be paid out of the property and assets of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
Bankers
Open ↗67. The Majlis must appoint bankers to be approved by the Minister and may operate such account or accounts as may seem proper.
Collection of zakat and fitrah
Open ↗68.—(1) The Majlis has power to collect zakat and fitrah payable in Singapore in accordance with the Muslim law.
(2) The power under subsection (1) must not be exercised by the Majlis until a resolution to that effect has been passed by the Majlis and approved by the President of Singapore.
(3) On the publication in the Gazette of the resolution mentioned in subsection (2) and subject to the provisions of the Muslim law, it is obligatory on all Muslims in Singapore to pay zakat and fitrah in accordance with the provisions of this Act.
(4) Subject to the provisions of this Act, any zakat or fitrah collected is to be disposed of by the Majlis in accordance with the Muslim law.
Rules
Open ↗69.—(1) The Majlis, with the approval of the Minister, may make rules for and regulate all matters in connection with the collection, administration and distribution of zakat and fitrah.
(2) Without limiting subsection (1), the Majlis may, with the approval of the Minister, make rules —(a)
to prescribe from time to time the amount of zakat and fitrah to be paid by all Muslims in Singapore;
(b)
to provide for the method by which zakat and fitrah must be collected;
(c)
for the appointment of agents and officers for the collection of zakat and fitrah; and
(d)
to provide penalties for the collection or payment of zakat and fitrah by or to unauthorised persons.
Appeal
Open ↗70.—(1) Any person may make objection to the Majlis against any demand for payment by the person of zakat and fitrah.
(2) The Majlis is to consider such objection and may order that such person must pay the amount of zakat and fitrah demanded from the person, or such lesser amount as to the Majlis seems proper or may order that such person is not liable in any one or more years to pay zakat and fitrah or either.
Charitable collection
Open ↗71.—(1) The Majlis may collect, or may grant licences to any person or body of persons, authorising him or her or them to collect moneys or other contributions for any charitable purpose for the support and promotion of the Muslim religion or for the benefit of Muslims in accordance with the Muslim law, and may by any such licence impose such terms as it may think fit.
(2) It is deemed to be a term of every such licence that the grantee thereof and every other person authorised thereby to collect moneys or other contributions must —(a)
issue in respect of every sum so collected a serially numbered receipt in the prescribed form;
(b)
keep true and full accounts of all sums so collected and of the disposal thereof with all proper vouchers;
(c)
produce on demand the counterfoils of such receipts and all such accounts and vouchers for inspection and audit by the Majlis; and
(d)
apply and dispose of all sums so collected in accordance with the terms of such licence or, if no method of disposal thereof be thereby expressly authorised, pay and account for the same to the Majlis.
(3) Moneys collected pursuant to this section may be applied for a specific purpose if the Majlis directs, but must, in default of any such direction, be added to and form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
(4) No person may make or take part in any collection of money for any purpose mentioned in this section except with the express authority of the Majlis or by virtue of and pursuant to a licence granted under subsection (1).
Financial provisions with respect to Majlis
Open ↗72. The financial provisions set out in the First Schedule apply to the Majlis.
Financial provisions with respect to trust, wakaf, nazar and mosque
Open ↗73. The financial provisions set out in the Second Schedule apply to all mosques and all properties, investments and assets vested in the Majlis subject to any trust, wakaf or nazar which do not form part of the General Endowment Fund.[Act 4 of 2024 wef 01/08/2024]
Annual report
Open ↗73A. The Majlis must, as soon as practicable after the end of each financial year, submit to the Minister an annual report on the activities of the Majlis during the preceding financial year.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
