Overskud
Fradrag
1. Fastlæggelse af khums-forfaldsdato: Din khums-forfaldsdato er den første dag, du begyndte dit arbejde eller din virksomhed. Hvis du er pensioneret eller ikke i beskæftigelse, kan du enten aftale en khums-forfaldsdato med en repræsentant for din marja’, eller du kan beregne separate khums-år for hver fortjeneste, baseret på datoen for hver opnået fortjeneste.
2. Handelsvarer og fast ejendom til erhvervsmæssig brug: Khums på handelsvarer og fast ejendom, der er tiltænkt handel, skal beregnes ud fra deres nuværende markedsværdi, selvom de blev købt med overskud, som er mere end et år gammelt. Dette gælder dog kun, hvis den aktuelle markedsværdi er højere end købsprisen; hvis købsprisen overstiger markedsværdien, skal den oprindelige købspris anvendes.
3. Beregning ved negativt khums-beløb på grund af forsørgelsesgæld: Hvis beregningen af khums resulterer i et negativt beløb på grund af eksisterende forsørgelsesgæld, skal det beløb af forsørgelsesgælden, som svarer til det skyldige khums-beløb, trækkes fra den samlede beregning. På den måde bliver kun den resterende del af overskuddet underlagt khums.
4. Tilbagebetalt forsørgelsesgæld inden for regnskabsåret: Hvis forsørgelsesgæld er blevet fuldt tilbagebetalt inden for det pågældende regnskabsår, skal dette beløb fratrækkes fortjenesten og dermed undtages fra khums-beregningen.
5. Ejendele undtaget fra khums: Visse ejendele er undtaget fra khums og omfatter følgende kategorier:
Disse undtagelser sikrer, at de nævnte ejendele og gæld ikke indgår i khums-beregningen
Samlet beløb, der skal betales khums af 0 DKK
Skyldig khums 0 DKK
Beløb til Sahm al Imam, der skal betales 0 DKK
Beløb til Sahm al Sada, der skal betales 0 DKK
– (Quran 2:274)
We aim to build on over 17 years of experience to ensure our services have a lasting impact for orphaned children and widowed mothers in poverty, where ever they may be.
From Iraq to Ghana and Afghanistan, we want to ensure that every orphaned child living in poverty receives the care and support that they need, empowering them to follow their life choices and reach their potential.
The Afghanistan Fund enables supporters to provide a vital lifeline to orphaned children and widowed mothers.
We are on the ground in Afghanistan aiming to ensure that orphaned children and their families receive monthly allowances, food, health care, housing support, and other essential needs.
They also have access to vital support throughout the year, including Qurbani meat and Eid clothes on Eid Al-Adha and staple food items every Ramadan
Our teams have been working behind the scenes in several countries in order to set up services that we can bring to you. This includes visiting locations to identify where we can serve, providing training to aid workers and delivering aid to orphaned children in poverty.
With over 50% of the population under 18, Afghan children continue to face trauma due to war, conflict, displacement, exposure to violence and natural disasters. In Afghanistan, there is an estimated of 3.8 million children who urgently need humanitarian aid.
The ongoing crisis has left many children orphaned and living in poverty.
At Al-Ayn, we believe that no child should bear the brunt of poverty and insecurity- all children have the right to dignified care, wherever they may be. In Afghanistan, an unparalleled humanitarian crisis is unfolding, with an estimated 95% of the population facing food insecurity.
Orphaned children remain among the most vulnerable – poverty, violence, and displacement have left them in urgent need of vital humanitarian aid and essential services. Al-Ayn is working on the ground in Afghanistan to build sustainable, effective, and dignified services for orphaned children and widowed mothers. This includes monthly financial aid, food, health care, housing support, and other essential needs.With your support, we can continue our vital work to reach even more orphaned children in urgent need.