Our core service is taxation support with the Ministry of Finance. There are five main tax areas in Afghanistan – rental withholding, wage withholding, contractor withholding, business receipts tax and annual income tax. We also assist with tax exemption confirmation applications, tax audit representation and tax enforcement representation. Our services include ensuring mandatory monthly, quarterly and annual filings are submitted correctly and on time. From obtaining taxpayer identification numbers for your employees to remitting tax liabilities to the MOF accounts, we provide turn-key support to ensure compliance with the laws of Afghanistan.
The Government of the Islamic Republic of Afghanistan uses the official Afghan calendar, which falls 21 March to 20 March on the Gregorian calendar (except in leap years). Unless an exception is obtained, all taxes are required to be paid and filed based on the Afghan calendar. A date converter is available here.
In 1391, the Ministry of Finance has announced the fiscal year will move up by three months on the Afghan calendar year. “Based on the amendment of Article 2 (7) of Public Finance and Expenditure Management Law, all taxpayers are hereby informed that the tax year will start at 1st of Jadi (21 December) and end at last day of Qaws (20 December) of the next solar year. Therefore, all taxpayers are kindly requested to prepare their 1391 tax returns and balance sheets by end of Qaws, and starting 1st of Jadi (21 December) submit them to the tax offices, in order to avoid fines/penalties. Thus, here are the fiscal years and corresponding estimated annual income tax return due dates:
1394 – 21 December 2014 to 20 December 2015 – due 21 March 2016
1393 – 21 December 2013 to 20 December 2014 – due 21 March 2015
1392 – 21 December 2012 to 20 December 2013 – due 21 March 2014
1391 – 21 March 2012 to 20 December 2012 – due 21 March 2013
1390 – 21 March 2011 to 20 March 2012 – due 21 June 2012
1389 – 21 March 2010 to 20 March 2011 – due 21 June 2011
1388 – 21 March 2009 to 20 March 2010 – due 21 June 2010
All taxes must be calculated and paid in Afghani currency. To convert from a different currency to Afghani, the Ministry of Finance uses the official average buying exchange rates as published by the Central Bank of Afghanistan (Da Afghanistan Bank). A historical list of the official United States Dollars (USD) to Afghanistan Afghani (AFN) exchange rates is available here.
Tax forms and guides
Also available here are resources from the Ministry of Finance, as a reference for discussion. AHG makes no guarantees as to the validity of the below documents. AFS is not the author and does not claim any rights to the below documents. The index numbers used for Resources and Taxpayer Guides matches the Ministry of Finance’s document numbers, but the index numbers used for Form Instructions and Sample Forms were prepared by AFS to ease sorting. Please contact AFS if you have any questions or if you would like to contribute updated or missing documents.