1) There is no difference between male and female.
If she did not use the gifts during the year, you have to pay the khoms from her money.
2) The dowry is paid by the groom, not the bride, and this is the one in which the khums is not required.
As for the money that a woman saves for the necessities of her marriage, because she must furnish the house, as is the tradition with you, she does not have to pay its khums if she buys the necessities with it. But if she kept it as cash, then its khums must be paid by the end of the year.