I have certain perks on the company I work for. One of them is that I can buy a computer and then they will refund me the total or a portion of the amount I spent.

1) If I buy the computer with money I have already pay khums on, and then they refund me let's say $1000, do I have to pay khums on the $1000 I received?

2) If I wait and buy the computer towards the end of my khums year, meaning I will spend money I still haven't pay khums on yet, and then they refund me $1000, do I have to pay khums on the $1000 I received?

by

1- you can deduct what you spent on that pc
2- you cannot deduct that if they pay it to you after your khums day