Fatwa ID: 09395
Answered by Mufti Sakib Shadman
Question:
I work in tax compliance at an international accounting and professional services firm. My role involves supporting multinational clients with their statutory tax obligations across multiple jurisdictions. I am allocated clients by the firm and do not have discretion to choose or refuse specific clients.
One of my clients I have been assigned to is an insurance company . My responsibilities are administrative and compliance-based in nature. Specifically, I coordinate between our member firms in different jurisdictions and the client to ensure that tax information is collected, reviewed for completeness, and submitted in accordance with local tax laws. I do not calculate interest, design or approve loan products, draft contracts, or participate in any activities directly related to riba-based transactions or lending decisions. I might be allocated other clients like this in the future.
Given that my work relates only to regulatory tax compliance and does not pertain to the bank’s impermissible activities, I kindly ask:
Is it permissible for me, from a Shari’ah perspective, to perform this type of tax compliance and coordination work for an insurance company?
JazakAllahu khayran for your time and guidance.
Wassalamu alaikum wa rahmatullahi wa barakatuh.
In the name of Allah, the Most Gracious, the Most Merciful
Answer:
You work for an international accounting and professional services firm, and your current client is an insurance company. Your job is to ensure tax compliance, and you do not assist the company with its Haram insurance activities. [1, 2]
Accordingly, it will be permissible for you to take on this client, as your job is administrative and compliance-based, and you are not supporting this insurance company in any way to promote or conduct their Haram business dealings. [3, 4]
Thus, you may provide your accounting services for this company, and you must be wary not to involve yourself in any insurance-related activities directly.
Only Allah ﷻ knows best.
Written by Mufti Sakib Shadman
Checked and approved by Mufti Mohammed Tosir Miah
Darul Ifta Birmingham
References:
[1]
قَوْلُهُ وَجَازَ) أَيْ عِنْدَهُ لَا عِنْدَهُمَا بَيْعُ عَصِيرِ عِنَبٍ أَيْ مَعْصُورُهُ الْمُسْتَخْرَجُ مِنْهُ فَلَا يُكْرَهُ بَيْعُ الْعِنَبِ وَالْكَرْمِ مِنْهُ بِلَا خِلَافٍ، كَمَا فِي
الْمُحِيطِ لَكِنْ فِي بَيْعِ الْخِزَانَةِ أَنَّ بَيْعَ الْعِنَبِ عَلَى الْخِلَافِ قُهُسْتَانِيٌّ (قَوْلُهُ مِمَّنْ يَعْلَمُ) فِيهِ إشَارَةٌ إلَى أَنَّهُ لَوْ لَمْ يَعْلَمْ لَمْ يُكْرَهْ بِلَا خِلَافٍ
Raddul Muhtār, 2nd ed., 1966 (Vol.6, pg.391, Mustafa al-Babi al-Halabi & Dār Al-Fiqr)
[2]
وقد يُعَبِّر الفقهاء عن الوسائل بالذرائع، والذرائع تنقسم إلى ثلاثة أقسام
وقسم اتفق على أنها غير معتبرة كبيع العنب، يقال: إنه يَعصِر مِنه خمراً، أو زرْعه مخافة ذلك، فلا أحدَ يقول: هذا سَبَبٌ لمنع زراعة
العنب. وقسم مختلَفٌ فيه، هل يَفْسُدُ أمْ لَا، كبيوع الآجال قال بها مالك ولم يقل بها الشافعي، وكالنظر إلى النساء، لأنه وسيلة إلى الزنى،
والمسائل لهذا القسم كثيرة.
Tartīb al-Furūq wa-Ikhtiṣāruhā, 1994 (Vol.1, pg.322, Ministry of Awqaf and Islamic Affairs)
[3]
وَالثَّانِي» ، وَهُوَ الدَّافِعُ، مُبَاشِرٌ لَهُ، فَأَطْلَقَ الْفُقَهَاءُ السَّبَبَ عَلَى مَا يُقَابِلُ الْمُبَاشَرَةَ، فَقَالُوا: إِذَا اجْتَمَعَ الْمُتَسَبِّبُ وَالْمُبَاشِرُ، غَلَبَتِ الْمُبَاشَرَةُ
وَوَجَبَ الضَّمَانُ عَلَى الْمُبَاشِرِ، وَانْقَطَعَ حُكْمُ الْمُتَسَبِّبِ
Sharḥ Mukhtasar al-Rawdah, 1st ed., 1987 (Vol.1, pg.427, Al-Risalah Foundation)
[4]
لأن حرمة الإعانة على المعصية مطلقة في قوله تعالى: {ولا تعاونوا على الإثم والعدوان
حرمت الوسيلة إليه سدًا للذريعة لأن الدافع أسهل من الرفع
Al-Tanbīh ‘ala Mushkilāt al-Hidāyah, 1st ed., 2003 (Vol.5, pg.799, Al-Rushd Publishers)