Determining the Khums Year
Q 989: Is one obliged to specify a date for one’s khums year, although he is certain nothing of his income will exceed his living expenditures at the year’s end? What is the ruling regarding an individual who did not specify a certain date for it because he knew that he would not save anything from his income at the year’s end?
A: The beginning of khums year is not determined by the mukallaf himself. In fact it is a real matter. It starts with trading work for traders, the time of harvest for farmers and receiving one’s first salary for workers and employees. Determining the khums year’s end and an account for one’s yearly income is not an independent obligation; rather it is a method for calculating the amount of khums that should be paid. When one knows he is liable to khums, but does not know how much it is, the calculation becomes obligatory. However, if from his income nothing is left at the year’s end and all one’s earnings were spent for one’s annual expenses, he is not liable to khums.
Q 990: Does one’s khums year begin with the first month of his work or the day when he receives his first salary?
A: For those who receive salary, including workers, employees, and so on khums year starts on the first day they receive their salary or they can request it.
Q 991: How does one specify the beginning of the year in order to pay one’s khums?
A: There is no need to specify the beginning of one’s khums year, rather it is determined automatically depending on the nature of income. Thus, for workers, employees and the like the khums year begins on the date of receiving their first salary. As to merchants and shopkeepers, it begins when they start their work (buying and selling). However, farmers’ khums year starts at the time of first harvest.
Q 992: Should unmarried youths who live with their parents specify their own date for the khums year? When would their year start? How would they calculate for that?
A: It is obligatory to specify the khums year if the unmarried youth has a personal income no matter how small the amount. This is to calculate annual income and to pay khums on the amount that is left over from his/her income at the end of the khums year. The beginning of the year would start from the receipt of the first income.
Q 993: Is it possible for a husband and wife to specify a single common date for khums, when they both use their incomes together for their costs?
A: Each one must have a separate and independently specified date for the khums year in terms of his/her income. It is obligatory for each of them to calculate the khums of the remaining portion of his/her own incomes at the end of the year.
Q 994: I am a housewife following Imam Khomeini (q.) in taqlīd. My husband has specified a date for his khums year so as to pay khums on his property. I too sometimes have some income. Can I specify a date for my khums year based on my first income on which I have not paid khums and at the end of the year remove my khums from what remains at hand after paying for the annual expenditure? Would I have to pay khums on money I used during the year towards the costs of visiting the Holy Infallibles (a.) and purchase of presents?
A: It is obligatory that you consider the date of your first income of the year as the beginning of your khums year. All that you spent for personal purposes during the year, e.g. the things you mentioned, are not subject to khums. From the yearly income, what is left over at the end of the year — after taking the annual expenditures into account — is subject to khums.
Q 995: Is it obligatory to specify the date of the khums year according to the solar calendar or the lunar one?
A: In respect to this matter, one has a choice.
Q 996: A person says that his khums year starts from the 11th month of the year. He forgot about that date and in the 12th month he purchased a rug, a clock, etc. before calculating the khums. Now he wants to change his khums year’s date to Ramadan. It must be pointed out that this person has presently a khums debt of 83,000 tumans relating to the last two years which he is presently paying in installments. What would your ruling be with regards the two (Imam’s and sayyids’) shares of khums which would apply to the rug, clock, etc.?
A: It is not permissible to delay or bring forward the specified khums year’s date unless it is done with the permission of the authority in charge of khums, the profits of the period up to the new date have been calculated and it does not cause any harm or inconvenience for the recipients of khums. As to the items purchased with the previous year’s income, one should pay khums on the money paid for them.
Q 997: Can an individual himself calculate his own khums and then pay it to your attorneys?
A: It is no problem.
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