Is zakat obligatory on money deposited in a bank to electronically pay government service fees for clients, knowing that the capital used in the service is the money itself and not merchandise?

What transpires between you and clients is a currency exchange contract (murabaha). For its validity, it is stipulated that there should be no increase in either of the two unified currencies. However, it is permissible to take a commission for the service through a leasing contract (ijara). Zakat is obligatory upon you at the end of the year, and the depletion and replacement of the money do not interrupt the hawl (one lunar year). So, if you started with fifty thousand dirhams and what you possess became one hundred thousand dirhams due to currency exchange rate differences, Zakat is obligatory on the one hundred thousand dirhams. However, if the currency exchange is within the same local currency, Zakat is obligatory only on the fifty thousand dirhams. The fee you take is independent wealth on which Zakat becomes due at the end of its hawl. Selling money for money does not interrupt the hawl according to the majority of scholars.