The Office of the Supreme Leader

Formal gifting to escape paying khums

Q: In order to evade payment of khums on their assets, a husband and wife give each other their annual income as gifts prior to the end of their khums year. Please explain the rule concerning their liability to khums.
A: They are not exempted from the obligatory khums by this type of gift which is a formality and intended to evade giving khums.
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