Thou hast enquired about the Ḥuqúq. From one’s annual
income, all expenses during the year are deductible, and on what is left
19% is payable to the Ḥuqúq. Thus, a person hath
earned 1,000ドル income out of his business. After deducting his annual
expenses of, say, 600,ドル he would have a surplus of 400ドル on which
Ḥuqúq is payable at the rate of 19%. This would amount
to 76ドル to be offered for charitable purposes to the
Ḥuqúq.
The Ḥuqúq is not levied on one’s entire possessions
each year. A person’s wealth may be worth 100,000ドル. How can he be
expected to pay Ḥuqúq on this property every year? For
instance, whatever income thou hast earned in a particular year, you
should deduct from it your expenses during that year. The
Ḥuqúq will then be payable on the remainder.
Possessions on which Ḥuqúq was paid the previous year
will be exempt from further payment.