Is zakat obligatory upon a partner in a limited liability company who receives a monthly salary or an annual profit, considering the use of undeclared methods for spending money, and how can he pay zakat for past years after he became the sole manager of the company, taking into account tax restrictions and the possibility of the nisab not being reached in some years?

If the company is one whose capital is subject to zakat, and the husband's share reaches the nisab (minimum threshold) by itself or when combined with other assets, then it is obligatory to pay zakat on this share after one year has passed. If he is able to dispose of his share, then he must pay zakat for every past year, along with repentance. Deducting taxes is not a justification for not paying it.

However, if he is absolutely prevented from disposing of it, zakat does not become void. Rather, he pays zakat on his wealth for one year upon receiving it, as is the view of Malik and the chosen opinion of Ibn 'Uthaymin and Shaykh al-Islam Ibn Taymiyyah.