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6. The One-Fifth Tax (Khums)

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  • Ruling 1788

    If a person creates a garden with money on which he has paid khums or which is not liable for khums, and if he wants to sell it after its price appreciates, he must pay khums on the fruits, and …

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  • Ruling 1789

    If a person plants willows, planes, or similar trees, he must pay khums every year on their growth. Similarly, with regard to the branches of trees that are usually pruned every year, if [they are sold and the income] …

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  • Ruling 1790

    A person who has a number of lines of business – for example, with his capital he has bought [and trades in] sugar and rice – in the event that all the lines of his business are the …

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  • Ruling 1791

    A person can deduct from his profit the expenses he incurs in making the profit – such as brokerage and transportation costs – and the same applies to any damage done to his tools and equipment, and it …

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  • Ruling 1792

    The amount a person spends from his profit during the year on food, clothing, furniture, the purchase of a house, the wedding of his son, the trousseau of his daughter, ziyārah,7 and suchlike, is not liable for khums provided …

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  • Ruling 1793

    The amount one spends on a vow (nadhr) and kaffārah is considered part of his annual living expenses. Similarly, property that one gives to someone as a gift or prize is also considered part of his annual living …

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  • Ruling 1794

    If it is common practice [where the person lives] for a person to acquire the trousseau for his daughter gradually over a number of years, and if he does not acquire the trousseau it would be unbefitting of …

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  • Ruling 1795

    The expenses incurred for hajj and other ziyārahs are considered part of one’s living expenses for the year; and if his journey is prolonged until part of the following year, he must pay khums on what he spends from …

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  • Ruling 1796

    With regard to someone who has earned profit from trade, business, or other means, if he owns some other property on which khums is not obligatory, he can calculate his living expenses for the year only from the …

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  • Ruling 1797

    If the provisions that a person purchases from his profit of the year are surplus to his needs at the end of the year, he must pay khums on them. In the event that he wants to pay its …

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