Afghanistan Compliance Advisories

Afghanistan Compliance Advisories

Afghanistan Holding Group emails a regular Afghanistan Compliance Advisory to the international community in Afghanistan. To sign up to our distribution list, please add your email address here. To request a quotation for support, please email info@ahg.af.

Previous issues

Issue 23: Pre-BSA legacy taxes agreement 19 Nov 2017
Issue 22: Business license changes and renewal 22 Sep 2017
Issue 21: Pre-BSA legacy taxes public ruling 16 Apr 2017
Issue 20: Potential legacy taxes resolution 23 Nov 2016
Issue 19: Changes to licensing and tax process 10 Oct 2016
Issue 18: Changes in subcontractor TEC process 06 Aug 2016
Issue 17: New tax admin law commentary 15 Apr 2016
Issue 16: New and renewing visa procedures 21 Feb 2016
Issue 15: Changes in BSA visa process 29 Dec 2015
Issue 14: Increase in BRT and telecom taxes 22 Sep 2015
Issue 13: Licensing, visas, weapons, taxes overview 23 Jun 2015
Issue 12: Changes in non-BSA visa process 10 May 2015
Issue 11: Licensing, visas, weapons overview 10 Mar 2015
Issue 10: BSA transition period starts 26 Jan 2015
Issue 09: BSA transition period announced 20 Dec 2014
Issue 08: Non-BSA visa policy announced 29 Nov 2014
Issue 07: BSA signing implications 17 Oct 2014
Issue 06: Elections delay and the BSA 01 Jul 2014
Issue 05: Tax Audit and Enforcement 30 May 2014
 

For Non-Military Contractors

UK Department for International Development (DFID) Memorandum of Understanding
US Agency for International Development (USAID) Overview | Procedures | Attachment A | Attachment B | Attachment C | Attachment D | SOAG
US Department of State / INL (DOS/INL) Letter of Agreement
Ministry of Foreign Affairs (MFA) New Reciprocity Visa Policy English | Dari
 

For Military Contractors

DOD Historical Afghanistan Tax Documents DOD Dip Note 202 | ISAF MTA | Tax Overview |
Letter of Interpretation | Template
DOD Defense Procurement and Acquisition Policy Memos 29 Mar 2011 | 22 Apr 2013 | 17 Jul 2013 |
29 Jul 2014
DOD HCA Bulletin 13-02 (Tax Exemption Template Pre 1 Jan 2015) HCA Bulletin 13-02 | DOD Template
DOD HCA Bulletin 15-06 (Tax Exemption Template Post 1 Jan 2015) HCA Bulletin 15-06 | Tax Info Paper |
DOD Template | NATO Template
BSA/SOFA Contractor Frequently Asked Questions (FAQs) 13 Nov 2014 | 11 Dec 2014 | 08 Jan 2015 |
26 Jan 2015 | 11 Mar 2015 | 21 Apr 2015 |
02 May 2015 | 15 May 2015 | 18 Jun 2015 |
17 Jan 2016 | 01 Jul 2016 | 01 Apr 2017
US – Afghanistan Bilateral Security Agreement (BSA) English | Dari | Pashtu | Clean
NATO Status of Forces Agreement (SOFA) English | Dari | Pashtu | Clean
BSA/SOFA Transition Period (Presidential Decree 38) English | Dari | Pashtu | Clean
BSA/SOFA AISA Business Licensing Procedures English | Dari | Pashtu | Clean
BSA/SOFA Ministry of Foreign Affairs (MFA) Visa Procedures English | Dari | Pashtu | Clean
BSA/SOFA Ministry of Interior (MOI) Visa Procedures English | Dari | Pashtu | Clean
BSA/SOFA Private Security Company (PSC) Regulations English | Dari | Pashtu | Decree 66
BSA/SOFA Ministry of Interior (MOI) Weapons Permits Procedures Overview | FAQ | SOU | Application |
Roster | LOI | Procedures | Q&A
BSA/SOFA Ministry of Finance (MOF) Pre-BSA Exemption Guidance 20 Apr 2016 | 21 Jun 2016 | 31 Jan 2017 | 20 Nov 2017
BSA/SOFA Ministry of Finance (MOF) Pre-BSA Group Ruling English | Dari | Pashtu
 

Tax Resources

Official Afghani – Dollar Exchange Rates Exchange Rates
Afghan – Gregorian Calendar Date Converter Calendar Converter
Income Tax Law English | Dari | Pashtu
Income Tax Manual English | Dari | Pashtu
Public Ruling 1384-1: Public vs Private Rulings English | Dari | Pashtu
Public Ruling 1384-4: Tax Holidays, Exemptions English | Dari | Pashtu
Public Ruling 1384-6: Meaning of Salary & Wages English | Dari | Pashtu
Public Ruling 1385-5: Employee or Independent Contractor English | Dari | Pashtu
BRT Increased from 2% to 4% (23 Aug 2015) English | Dari | Pashtu
New 10% Telecom and Internet Fees (23 Sep 2015) English | Dari | Pashtu
New Tax Administration Law (effective 18 Nov 2015) English | Dari | Comments
New Tax Administration Law Draft Manual English | Dari | Pashtu
New Income Tax Law (Draft only 1 Mar 2016) English | Dari | Comments
New Value Added Tax Law (effective 22 Dec 2016) English | Dari | Pashtu
 

Taxpayer Guides

Guide 01: Withholding Tax on Rental Services English | Dari | Pashtu
Guide 04: Tax Overview for Businesses English | Dari | Pashtu
Guide 05: Wage Withholding Tax English | Dari | Pashtu
Guide 07: Confirming a Tax Exemption (businesses) English | Dari | Pashtu
Guide 11: Disputing a tax assessment English | Dari | Pashtu
Guide 15: Taxable and Non-Taxable Income English | Dari | Pashtu
Guide 16: Deductible Business Expenses English | Dari | Pashtu
Guide 17: Accounting Methods and Record keeping English | Dari | Pashtu
Guide 18: Taxpayer Identification Numbers English | Dari | Pashtu
Guide 19: Fixed Taxes on Commercial Activities English | Dari | Pashtu
Guide 20: Depreciation of Assets English | Dari | Pashtu
Guide 21: Withholding Tax on Contractor Services English | Dari | Pashtu
Guide 21b: New Contractor Withholding Threshold English | Dari | Pashtu
Guide 22: Additional Tax and Penalties English | Dari | Pashtu
Guide 23: Confirming a Tax Exemption (non-profits) English | Dari | Pashtu
Guide 23b: Application for Tax Exemption (non-profits) English | Dari | Pashtu
 

Form Instructions

Instructions 10: Rental Tax Withholding English | Dari | Pashtu
Instructions 20: Employee Tax Withholding English | Dari | Pashtu
Instructions 30: Contractor Tax Withholding English | Dari | Pashtu
Instructions 31: Interest, Dividend & Royalties Tax Withholding English | Dari | Pashtu
Instructions 40: Business Receipts Tax English | Dari | Pashtu
Instructions 50: Annual Income Tax Return  
Instructions 51: No Activity Return (businesses) English | Dari | Pashtu
Instructions 52: Complete Return (businesses) English | Dari | Pashtu
Instructions 53: Simplified Return (businesses) English | Dari | Pashtu
Instructions 54: Simplified Return (individuals) English | Dari | Pashtu
Instructions 55: Standard Return (non-profits) English | Dari | Pashtu
 

Sample Forms

Form 10: Rental Tax Withholding English/Dari | English/Pashtu
Form 20: Employee Tax Withholding English/Dari | English/Pashtu
Form 30: Contractor Tax Withholding English/Dari | English/Pashtu
Form 31: Interest, Dividend & Royalties Tax Withholding English/Dari | English/Pashtu
Form 40: Business Receipts Tax English/Dari | English/Pashtu
Form 50: Annual Income Tax Return  
Form 51: No Activity Return (businesses) English/Dari | English/Pashtu
Form 52: Complete Return (businesses) English/Dari | English/Pashtu
Form 53: Simplified Return (businesses) English/Dari | English/Pashtu
Form 54: Simplified Return (individuals) English/Dari | English/Pashtu
Form 55: Standard Return (non-profits) English/Dari | English/Pashtu
 

Schedules and Worksheets

Schedule 1: Ordinary Depreciation English/Dari | English/Pashtu
Schedule 2: Accelerated Depreciation English/Dari | English/Pashtu
Schedule 3: 2% and 5% Business Receipts Tax Reconciliation English/Dari | English/Pashtu
Schedule 4: 10% Business Receipts Tax Reconciliation English/Dari | English/Pashtu
Schedule 5: Transfer Pricing English/Dari | English/Pashtu
Schedule 6: Dividends Paid English/Dari | English/Pashtu
Schedule 7: Foreign Losses English/Dari | English/Pashtu
Schedule 8: Balance Sheet English/Dari | English/Pashtu
Schedule 9: Capital Gain or Loss English/Dari | English/Pashtu
Worksheet 1: Casualty Loss English/Dari | English/Pashtu
Worksheet 2: Loss Carry Forward English/Dari | English/Pashtu
Worksheet 3: Penalty Calculation English/Dari | English/Pashtu
Worksheet 4: Depreciation Record English/Dari | English/Pashtu
 

Taxpayer Identification Numbers

Appendix A1: Individual Application Form English | Dari | Pashtu
Appendix A2: Individual Enterprise Application Form English | Dari | Pashtu
Appendix A3: Non Individual Enterprise Application Form English | Dari | Pashtu
Appendix B: Establishment Application Form English | Dari | Pashtu
Appendix C1: Employees without TIN Application Form English | Dari | Pashtu
Appendix C2: Employees with TIN Application Form English | Dari | Pashtu
Appendix D: Owners Application Form English | Dari | Pashtu
Enterprise List of TIN Values English | Dari | Pashtu
Individual List of TIN Values English | Dari | Pashtu
 

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