It should be
noted that the year with regard to trade goods starts at the time when you
acquired the cash with which you bought the goods. If the businessman owned
the minimum threshold (nisaab) of cash in Muharram, then he bought trade
goods with it in Ramadan, then the one-year due date for the trade goods
comes in the following Muharram and not in Ramadan.
This has been
explained in the answer to question number
permissible for you to pay zakaah on your trade goods in the form of fabric
or in the form of cash.
See the answer
to question number 22449.
The debts that
you owe -- whether they are for the price of the goods or otherwise --
should not be subtracted from the wealth on which you are paying zakaah. So
if the goods are worth 50,000, and you owe debts of 30,000, then you have to
do pay zakaah on the whole 50,000. This has been explained in the answer to
question number 22426.
As for the
government fees and the rent of the store, if the time for paying them has
come and they have been paid before the end of the zakaah year, then there
is no zakaah on them, because that is wealth that was spent before the end
of the year. But if payment of them is delayed until after the year has
ended, they should not be subtracted from the wealth on which you are going
to pay zakaah.
With regard to
the orders that are en route to you, if you already bought these orders and
the contract of sale has been done, then they should be included in your
possessions and should be counted as part of the wealth on which zakaah is
to be paid, whether you have paid their price in full or in part, or if you
have not paid anything yet, because debts -- as stated above -- should not
be subtracted from wealth that is subject to zakaah.
But if you
have not bought them yet, then they should not be counted as part of the
wealth on which zakaah is to be paid, because they are not in your
And Allaah knows best.