Question
The banks have a method for depositing money which makes it inaccessible to the depositor. It is in fact kept in one’s bank account with a particular method of computation. Is khums applicable to that money?
Category: Treasure, Mine, and Ḥalāl Mixed With Ḥarām Property
Answer:
If the money deposited in the bank was part of one’s annual earnings and one is able to withdraw it from the bank at the end of his khums year, then paying its khums is obligatory for him at the end of the year.

Refrence:
Ref: www.leader.ir