Khoms (one fifth) of capital and companie's incomes

khoms is Islamic true religion`s one of the necessary precepts which the Shiite and Sunni Jurists have adopted khoms in reference to verse 41/chapter anfal, the prophetic tradition and the two groups` consensus, but they differ in the examples, specially the Shiite scholars only give opinion to it because of appearance of the mentioned verse and the innocent Imams` reliable traditions.
Paying khoms of the capital and its profit is obligatory, and whereas some companies and institutions have independent legal personalities, it seems that the above sentence is applied to them; the reasons for this are two things: the first is basis expurgation in the necessity order of khoms and regarding it as ownership and benefit, and the second one is an attention to conventional sentence and financial right placed in the benefits by the holy legislator and it is clear that conventional sentences are not conditionalupon capacity, reason and puberty.
Of course, it is resorted to this manner where guardian jurist `s powers is abandoned, otherwise a governor of Islamic society is allowed to take khoms of the companies and institutions` capitals and annual benefits as well as tax which are customary in all the societies.