Speaking about subsidies’ liability to khums (a religious tax of 1/5 of one's income), Ayatollah Hadavi Tehran said that khums is applicable to any property which is not listed amongst the exceptions. “khums is applicable to the subsidies from the time they can be withdrawn until a year elapses on them; if they exceed the annual expenses, khums should be paid from the surplus,” he stressed.
In reply to a question put forth by Mehr reporter concerning khums of receivable cash subsidies he said that khums is applicable to any property from the time it is consumable provided that it is not included in the exceptions. “If a person has a fixed khums year, the subsidy [deposited in his account] becomes part of his property that can be liable to khums. If his khums year comes to an end and anything is left from the property, he should pay khums from it. And if he does not have a fixed date for repayment of khums – either because he has not had any property to which khums may have been applicable or because he has fixed an independent khums year for this sum – he has one year time to spend the subsidy. That is from the time it can be withdrawn until a complete year passes on it. If anything is left from the amount at the end of the year, khums would be applicable to it.”
Elaborating on the conditions under which khums becomes applicable, he said that subsidies become liable to khums from the time they can be cashed from the banks; if the subsidy exceeds a person’s annual expenses, khums should be paid from it. Or if a year passes on it from the time it can be withdrawn until a year elapses, khums would be applicable to the amount that exceeds the annual expenses. “If a person owns a property which does not fall within one of the exceptions (e.g.a small gift or inheritance), the property will be liable to khums from the time he has discretion over it,” Ayatollah Hadavi Tehrani explained.
He further added, “If a person has a fixed khums year for all his properties, he should pay khums from the time he appropriates the property until the end of the same year. Thus, if anything exceeds the annual expenses, khums would be due on it. And if a person does not have a fixed date for repayment of khums or he has set a separate khums year for each and every property, he has one year opportunity beginning from the time he possesses the property until a year passes on it. In case, anything is left from the property at the end of the year, he should pay khums from the excess.”
Office of Ayatollah Hadavi Tehrani
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