We are bound by the Sharī‘ah to follow and show
obedience to the law of the land unless the situation arises in which obeying
this law stops us from obeying the Sharī‘ah itself.
In the situation you have referred to, the government is
not stopping us from paying Zakāh (in which case one can refuse to obey the
directive and face the consequences as well); it is asking us to comply with
its own interpretation of the directives of Zakāh. One group of scholars, it
should be borne in mind, hold the view that taxes besides Zakāh can be imposed
by an Islamic state. Our duty is to follow the state interpretation in letter
and spirit and at the same time, if possible, to convince people in favour of
our interpretation in a particular matter. If the majority accepts this view,
it will become the law of the land.
Until such a stage is reached, a person who believes that
Zakāh is the only tax a Muslim government can impose on its Muslim citizens can
deduct his Zakāh from the amount of tax and pay the balance as Zakāh. If the
amount of taxes exceed the Zakāh he is liable to pay, he may not pay any Zakāh.