The 12r shia pay 20% of their saving to their scholars every year. The Scholar then takes that money and decides how to divide it. Most of the money is spent toward religious services. Here is a shia scholar who says that that its a big sin to not pay khumms. He gives an example saying that even if you don't pay khumms for the turbah that you purchase from Iran/Iraq then your namaz becomes invalid.
One of the main reasons the 12r shias sect is powerful is because of khums. Just listen to lecture from the 5:00 min mark.
The only problem I have this is its made compulsory on 12r shia fiqh, and according to them it invalidates the namaz. I know many shias who refuse to pay khums. In fact one of my shia friends just died and he left a wife and his kids behind. The local majalis is asking the family to pay khums from his inheritance. Instead the shia family adopted the sunni belief when it comes this case. I can understand 2.5 for Zakat but 22.5% ? Now that's too much.
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