Taxation Resources

Official Afghani – Dollar Exchange Rates Exchange Rates

Afghan – Gregorian Calendar Date Converter Calendar Converter

Income Tax Law

Income Tax Manual

Public Ruling 1384-1: Public vs Private Rulings

Public Ruling 1384-4: Tax Holidays, Exemptions

Public Ruling 1384-6: Meaning of Salary & Wages

Public Ruling 1385-5: Employee or Independent Contractor

BRT Increased from 2% to 4% (23 Aug 2015)

10% Telecom and Internet Fees (23 Sep 2015)

Tax Administration Law (effective 18 Nov 2015)

Tax Administration Law Draft Manual

Income Tax Law (Draft only 1 Mar 2016)

Value Added Tax Law (effective 22 Dec 2016)

Tax Penalty Amnesty Ruling (expired 20 Dec 2018)

Tax Penalty Rates (effective 2 Oct 2018)

Reopened Tax Penalty Amnesty (expires 20 Mar 2021) English | Dari

Guide 01: Withholding Tax on Rental Services

Guide 04: Tax Overview for Businesses

Guide 05: Wage Withholding Tax

Guide 07: Confirming a Tax Exemption (businesses)

Guide 11: Disputing a tax assessment

Guide 15: Taxable and Non-Taxable Income

Guide 16: Deductible Business Expenses

Guide 17: Accounting Methods and Record keeping

Guide 18: Taxpayer Identification Numbers

Guide 19: Fixed Taxes on Commercial Activities

Guide 20: Depreciation of Assets

Guide 21: Withholding Tax on Contractor Services

Guide 21b: New Contractor Withholding Threshold

Guide 22: Additional Tax and Penalties

Guide 23: Confirming a Tax Exemption (non-profits)

Guide 23b: Application for Tax Exemption (non-profits)

Instructions 10: Rental Tax Withholding

Instructions 20: Employee Tax Withholding

Instructions 30: Contractor Tax Withholding

Instructions 31: Interest, Dividend & Royalties Tax Withholding

Instructions 40: Business Receipts Tax

Instructions 51: No Activity Return (businesses)

Form 10: Rental Tax Withholding

Form 20: Employee Tax Withholding

Form 30: Contractor Tax Withholding

Form 31: Interest, Dividend & Royalties Tax Withholding

Form 40: Business Receipts Tax

Form 51: Annual Income Tax Return (no activity)

Form 52: Annual Income Tax Return (businesses)

Form 54: Annual Income Tax Return (individuals)

Form 55: Annual Income Tax Return (non-profits)

Schedule 1: Ordinary Depreciation

Schedule 2: Accelerated Depreciation

Schedule 3: 2% and 5% Business Receipts Tax Reconciliation

Schedule 4: 10% Business Receipts Tax Reconciliation

Schedule 5: Transfer Pricing

Schedule 6: Dividends Paid

Schedule 7: Foreign Losses

Schedule 8: Balance Sheet

Schedule 9: Capital Gain or Loss

Worksheet 1: Casualty Loss

Worksheet 2: Loss Carry Forward

Worksheet 3: Penalty Calculation

Worksheet 4: Depreciation Record

Appendix A1: Individual Application Form

Appendix A2: Individual Enterprise Application Form

Appendix A3: Non-Individual Enterprise Application Form

Appendix B: Establishment Application Form

Appendix C1: Employees without TIN Application Form

Appendix C2: Employees with TIN Application Form

Appendix D: Owners Application Form

Enterprise List of TIN Values

Individual List of TIN Values