SHAFAQNA – The Grand Ayatollah Khamenei answered a question about determining the start of the Khoms year.
Question: What is the way of determining the start of the year for the payment of Khoms?
The Grand Ayatollah Khamenei: There is no need to determine the start of the Khoms year; rather it is determined by ways of yearly earnings. Therefore, for employees, the start of the Khoms year is from the first day of the first earning from work; and for traders and shopkeepers starts from the beginning of the buying and selling; and the start of the Khoms year for farmers, is from the date of harvesting the first agricultural product.
Source: PERSIAN SHAFAQNA