Zakat's Position in Islam:
Fulfilling (paying) zakat is the third PILLAR OF ISLAM. It is obligatory upon every Muslim who meets all the required conditions to pay zakat.
The Ruling on Fulfilling Zakat:
Zakat is a personal obligation (Fardhu Ain) upon every Muslim who meets all the obligatory conditions. Therefore, a Muslim who denies the obligation of zakat may result in apostasy. Meanwhile, a Muslim who neglects zakat without denying its obligation commits a major sin. It is the responsibility of the government to manage the collection and distribution of zakat.