Afghanistan tax law

Business Receipt Tax” is a tax levied on total revenues (sales) before applying deduction on account of procuring goods and services in accordance with this Law. The share provided by indirect taxes declined from to , as revenues from natural gas and state enterprises played an increasing role in government finance. This remains the case, to the extent that it is still in force. In addition, the employer is required to obtain individual Afghan Taxpayer Identification Numbers for all employees subject to wage withholding tax.

Capital gain from the sale, exchange, or transfer of certain assets is treated as taxableincome.

Criminal Background Checks - Background Checks - Background Reports - Contractor Checks. The objectives of this Law are as follows: 1. Article Objectives. It seems that Afghan tax policy is now often caught in government fabricated tax demands, withholding of business license renewals, non-issuance of business visas, freezing of bank accounts without notice and other punitive, extralegal measures. However, not all types of taxes and related penalties are included in this guide. AFGHAN CUSTOMS DEPARTMENT.

ACD is tasked to provide security to our people through implementation of robust border control policies, whilst at the same time facilitating legitimate trade through our borders. Between and of that money has been returned to the US.

In the meantime, the average after- tax income has increased by nearly $000. Authority of this Law 2. Definition of Terms 4. Implementing authority CHAPTER RIGHTS AND OBLIGATIONS OF TAXPAYERS 5. Taxpayer’s obligations CHAPTER TAX RETURN AND ASSESSMENT 7. Delivery of tax return 8. English translations are provided for reference purposes only and are not official. These translations have been collected from a variety of sources and their accuracy may vary.

We recommend consulting the official version before relying on a translation. In this case, tax shall be paid according to the law. Under the exclusion, taxpayers can choose to exclude their foreign earned income from gross income, up to a certain dollar amount.

In the event vehicles or equipment are sold to other organizations, then the seller is exempt from taxation. An organization shall through the Ministry of Economy obtain advance approval from the Ministry of Communication for importing and activating communication equipment. The terms of establishment, registration, administration, activity, internal supervision, dissolution, and liquidation of properties of domestic and foreign non-governmental organizations are regulated according to the provisions of this law. There are three tax brackets that determine how much you’ll need to pay in taxes. This is not an official translation and has no bind ing force.

This Consolidation has been prepared by the General Presidency of Revenue, Ministry of Finance.

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. Tax rates and guides. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

To ensure the right to work taking into consideration the capacity, competence and protection of workers’ right to work.