Date: 25 Feb 2008
The new Income Tax Law contains some significant new changes but most provisions are a re-enactment of the provisions of the Income Tax Law 1965, as amended from time to time. The following is a summary of the changes that are new to income tax law in Afghanistan.
Date: 02 Feb 2009
Note: Article 3 of the Law defines the tax (fiscal) year. This article reads: the income tax is imposed for each taxable year on the taxable income of each person, corporation, limited liability company, or other entity. The taxable year is the solar year which starts from the first day of Hamal (21 March) and ends on the last day of Hoot (20 March).