This statute repeals Law No. 38 of 1999 on Zakat Management. It provides the Islamic rationale behind zakat (alms), and stipulates the implementation and regulation of the National Zakat Management Body (BAZNAS - Badan Amil Zakat Nasional), as well as its branches at province and regency/municipality levels. BAZNAS is responsible for the collection, distribution, utilisation and reporting, of zakat, as well as infaq, sadaqah, and other Islamic social funding. The statute also prescribes as punitive measures a variety of fines and terms of imprisonment for breaches of provisions therein.