In Islam, khums (Arabic: خُمْس Arabic pronunciation: [xums], literally 'one fifth') refers to the required religious obligation of any Muslims to pay one-fifth of their acquired wealth from certain sources toward specified causes. It is treated differently in Shia and Sunni Islam. This tax is paid to the imam, caliph or sultan, representing the state of Islam, for distribution between the orphans, the needy, and the [stranded] traveler.In Sunni Islam tradition, the scope of khums tax has been ghanim, which is defined as the spoils of war.
We have many narrations that Sahm Imam which is half of the Khums must be given the Marje' of Taqleed being a deputy of the Imam during the occultation of imam Al-Mahdi (AS). You can read many of theses narrations in Wasa'il al-Shia by Al-Hurr Al-A'amily in the chapter of Khums.
Yes it permissible as far as there is a valid permission (Ijaza) for every place or project.
The time of calculation of Khums is the end of the year of Khums which starts when you started earning. Any wealth more than last year's Mukhammas ( post Khums paid remaining amount) should be calculated for Khum of this year on the date of Khums.
In the case of khums payment, it is not dependent on whether you work or not. It is a matter of what you have when your khums date comes. Should you have any savings that you have not paid khums on before, and it is your pure excess and savings from that year, then you will need to pay khums on it.
In addition to this, another case of khums being applicable on you would be items that you own and are new and you have not used.
Please refer to your Marja' taqleed for detailed information.
And Allah knows best.
Yes, it is allowed if it is necessary.
Khums is to be paid when your khums day comes, and you have savings, irrespective of whether this comes from work or from support allowance, as long as it belongs to you.
And Allah knows best.
If the money has not been used and will not be shortly used in building your home or its extension which you use for residence, then Khums is obligatory on it.
Tax is part of the expenses. You calculate your Khums from your savings after deducting the tax.
Khums is obligatory on every money or wealth or kind which you own more than your expenses. You can calculate your income and your expenses for the whole year starting from the date you started earning, and take the savings (what is left with you after your spending) then take 20% of the savings and pay it as Khums.
Khums must be calculated and paid at least once per year which should be the date of the start of your earnings. More details are available on websites of the Marja' of Taqleed.
There are different opinions among the Ulama in this matter.
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If the gift was not used for one year, then Khums will be obligatory on its current value.
Yes it is permissible to pay Khums before your Khums date, then you take the date of payment as a new date for your next year Khums.