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Afghanistan Tax Laws

Afghanistan Tax Laws

The Afghanistan Revenue Department (ARD) is tasked with the administration and collection of both tax and non-tax revenue on behalf of the Government of Afghanistan. The ARD has categorized taxpayers into segments based on their income levels and economic activities. This classification includes offices dedicated to Large, Medium, and Small taxpayers, each responsible for overseeing tax collection within their respective categories. Additionally, at the provincial level, ARD is represented by officials stationed at Mustofiats, who carry out tax collection functions.

For comprehensive information and resources related to taxation, including the Income Tax Law of 2009 and the Income Tax Manual, please visit the ARD's official website at http://www.ard.gov.af.

File Name Size Download
QFS_Afghan Tax Summary 514 KB Download
TAL (Tax Administration Law) 200 KB Download
VAT (Value Added Tax) LAW - Amended with OG_1244 146 KB Download
Income-Tax-Law 1.1 MB Download
Income-Tax-Manual 1.2 MB Download
Customs law 423 KB Download
ITL (Income Tax Law) Consolidated to Dec 2016 289 KB Download
PPIAP ESMF 09_01_2018 749 KB Download
PPPLaw 144 KB Download
Procurment Law incoporated 178 KB Download