Documents

 Laws 

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 Income Tax Law       

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Income Tax Manual  

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Value Added Tax Law

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Public Private Partenership (PPP) Law

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Insurance Law

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 Customs Law

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Procurement Law - Updated January 2009

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State- Owned Enterprises Law

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Environmental and Social Management Framework (ESMF)

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Public Private Partnerships and Public Investment Advisory Project (PPAIP)

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 Guides

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Guide No 1: Withholding Tax on Rental Services

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Guide No 3: Business Receipts Tax

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Guide No 4: Tax Overview for Businesses, Investors and Individuals

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Guide No 5: Wage Withholding Tax

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Guide No 6: Paying Tax by Electronic Transfer

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Guide No 7: Confirming an Exemption from Income Taxation Under Bilateral or Multilateral Agreement

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Guide No 8: Tax Guide for Corporations and Llimited Liability Companies

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Guide No 11: Disputing the Amount of Tax Payable in a Tax assessment 

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Guide No 15: Taxable and Non Taxable Income

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Guide No 16: Deductible Business Expenses

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Guide No 17: Accounting Methods Record Keeping

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Guide No 18: Taxpayer Identification Number (TIN)

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Guide No 19: Taxes on Commercial Activities

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Guide No 20: Depreciation of Assets

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Guide No 21: Withholding Tax on Contractor Services

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Guide No 22: Additional Tax and Penalties

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Guide No 23: Confirming an Exemption from Taxation of a Nonprofit Organization

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Forms

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Business Receipts Tax

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Annual Income Tax Return for Corporation and Limited Liability Companies (1389 and later)

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Monthly Summary Report of Taxes Withheld for Interest, Dividends and Royalties

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Rental Withholding Calculation

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Simplified Annual Income Tax Return for Individuals

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Annual Wage and Tax Withholding Statement

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Withholding Tax on Contractors Withholding Calculation and Bank Deposit 

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Strategies 

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Annual Report of Fiscal Year 2019 on the Implementation of National Strategy for Combating Corruption

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Self-Reliance Accelerator Package

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For Transformative Change and Self-Reliance

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Afghanistan National peace and Development Framework 

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