I fixed a time from begining of last ramadhan to this year ramadhan. And I been filing tax every year so can I take a portion(2.5%) from that amount for all the year's tax and pay zakkat.

1. Your query of filing tax and paying Zakaat is not clear. Nevertheless, it is not permissible to take a portion of tax and give it as Zakat. Zakah is not a tax but rather, is the fardh obligation of every Muslim to pay 2 ½ % of the value of specified assets after deducting liabilities and after the lapse of one lunar year. (Tasheelul Fiqh 8 P-77)

2. Upon the expiry of the year, zakat should be paid immediately. It is not a good habit to delay execution of a compulsory deed because it is possible that death may prevent a person to execute it. If payment of zakah is delayed to such an extent that the second year also expires, the person will be a sinner but he can still repent for this sin and pay it immediately and should not leave it out. As it has been narrated by Hadhrat Abu Hurayrah R.A that the Prophet S.A.W said: "The person who possesses gold and silver and does not pay zakah against it, then on the day of judgment, slabs of fire will be made for him. These slabs will be heated in the fire of hell and his sides, forehead and back will be branded with them. When these slabs become cool, they will be reheated and the entire process will be repeated.(Sahih Muslim, Mishkat P-55.) The Prophet S.A.W said "The person who has been given wealth by Allah yet does not pay zakah against it, then on the day of judgment this wealth of his will be turned into a huge poisonous snake which will encircle his neck. It will then tear the sides of his mouth apart and tell him 'I am your wealth and I am your treasures.'

(Narrated by Hadhrat Abu Hurayrah R.A, Transmitted by Bukhari. Mishkat P-154) We seek refuge in Allah. No one can bear such severe punishment. (Sharah Al-Tanweer v-1. P-19.)

If a person possesses 612.35 grams of silver or 87.479 grams of gold or any currency that equals the value of this amount of gold or silver, and this wealth remains in his possession for a complete year, then on the expiry of this year it will be wajib on him to give zakah. If this wealth is less than this, zakah will not be Wajib. If it is more than this, Zakah will still be Wajib. (Sharah Al-Tanweer V-2, P-44, Sharah Al-Bidayah V-1, P-176, Bahishti Zewar P-233, 237)

and Allah Ta'ala Knows Best

Mufti Ebrahim Desai