The Office of the Supreme Leader

How to calculate khums of a shop's goods

Q: I hope you will explain the easiest way a shopkeeper may calculate and pay his annual khums?

A: At the end of the khums year the owner should calculate the value of the stock plus the cash money he has. Then compare this with the original capital investment. If the calculated figure amounts to a value greater than the original capital investment, then the extra amount would be considered as the year’s profit on which khums should be paid.


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