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.

For Military Contractors (before 1/1/2015)

DOD Historical Afghanistan Tax DocumentsDOD Dip Note 202 | ISAF MTA | Tax Overview |
 Letter of Interpretation | Template
DOD Defense Procurement and Acquisition Policy Memos29 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
Private Security Company (PSC) RegulationsEnglish | Dari | Pashtu | Decree 66
Ministry of Finance (MOF) Pre-BSA Exemption Guidance20 Apr 2016 | 21 Jun 2016 | 31 Jan 2017 | 20 Nov 2017
Ministry of Finance (MOF) Pre-BSA Group RulingEnglish | Dari
Military 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
NATO/U.S. Contractor Supplementary Information Form (NUCSIF) Blank    |    Sample    |  
 

For Military Contractors (after 1/1/2015)

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 ProceduresEnglish | Dari | Pashtu | Clean
BSA/SOFA Ministry of Foreign Affairs (MFA) Visa ProceduresEnglish | Dari | Pashtu | Clean
BSA/SOFA Ministry of Interior (MOI) Visa ProceduresEnglish | Dari | Pashtu | Clean
BSA/SOFA Ministry of Interior (MOI) Weapons Permits ProceduresOverview | FAQ | SOU | Application |
Roster | LOI | Procedures | Q&A
BSA/SOFA Ministry of Finance (MOF) Post-BSA Exemption ProcessProcedures | Contractor Supplementary Info Form
 

For Non-Military Contractors

UK Department for International Development (DFID)Tax Exemption
US Department of State / INL (DOS/INL)Tax Exemption
US Agency for International Development (USAID)Tax Exemption | Overview | Procedures
Attach A | Attach B | Attach C | Attach D
All other US Government development work (27 July 2018)Tax Exemption
Ministry of Foreign Affairs (MFA) New Reciprocity Visa PolicyEnglish | Dari
Ministry of Commerce & Industries (MOCI) One Stop ShopEnglish | Dari
Ministry of Commerce & Industries (MOCI) AuthenticationsEnglish | Dari
Ministry of Commerce & Industries (MOCI) Company LawEnglish | Dari
Ministry of Commerce & Industries (MOCI) Insolvency LawEnglish | Dari
 

Tax Resources

Official Afghani – Dollar Exchange RatesExchange Rates
Afghan – Gregorian Calendar Date ConverterCalendar Converter
Income Tax LawEnglish | Dari | Pashtu
Income Tax ManualEnglish | Dari | Pashtu
Public Ruling 1384-1: Public vs Private RulingsEnglish | Dari | Pashtu
Public Ruling 1384-4: Tax Holidays, ExemptionsEnglish | Dari | Pashtu
Public Ruling 1384-6: Meaning of Salary & WagesEnglish | Dari | Pashtu
Public Ruling 1385-5: Employee or Independent ContractorEnglish | 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 | Pashtu
New Tax Administration Law Draft ManualEnglish | Dari | Pashtu
New Income Tax Law (Draft only 1 Mar 2016)English | Dari | Pashtu
New Value Added Tax Law (effective 22 Dec 2016)English | Dari | Pashtu
Tax Penalty Amnesty Ruling (expired 20 Dec 2018)English | Dari | Pashtu
New Tax Penalty Rates (effective 2 Oct 2018)English | Dari | Pashtu
 

Taxpayer Guides

Guide 01: Withholding Tax on Rental ServicesEnglish | Dari | Pashtu
Guide 04: Tax Overview for BusinessesEnglish | Dari | Pashtu
Guide 05: Wage Withholding TaxEnglish | Dari | Pashtu
Guide 07: Confirming a Tax Exemption (businesses)English | Dari | Pashtu
Guide 11: Disputing a tax assessmentEnglish | Dari | Pashtu
Guide 15: Taxable and Non-Taxable IncomeEnglish | Dari | Pashtu
Guide 16: Deductible Business ExpensesEnglish | Dari | Pashtu
Guide 17: Accounting Methods and Record keepingEnglish | Dari | Pashtu
Guide 18: Taxpayer Identification NumbersEnglish | Dari | Pashtu
Guide 19: Fixed Taxes on Commercial ActivitiesEnglish | Dari | Pashtu
Guide 20: Depreciation of AssetsEnglish | Dari | Pashtu
Guide 21: Withholding Tax on Contractor ServicesEnglish | Dari | Pashtu
Guide 21b: New Contractor Withholding ThresholdEnglish | Dari | Pashtu
Guide 22: Additional Tax and PenaltiesEnglish | 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 WithholdingEnglish | Dari | Pashtu
Instructions 20: Employee Tax WithholdingEnglish | Dari | Pashtu
Instructions 30: Contractor Tax WithholdingEnglish | Dari | Pashtu
Instructions 31: Interest, Dividend & Royalties Tax WithholdingEnglish | Dari | Pashtu
Instructions 40: Business Receipts TaxEnglish | Dari | Pashtu
Instructions 51: No Activity Return (businesses)English | Dari | Pashtu
 

Sample Forms

Form 10: Rental Tax WithholdingEnglish/Dari | English/Pashtu
Form 20: Employee Tax WithholdingEnglish/Dari | English/Pashtu
Form 30: Contractor Tax WithholdingEnglish/Dari | English/Pashtu
Form 31: Interest, Dividend & Royalties Tax WithholdingEnglish/Dari | English/Pashtu
Form 40: Business Receipts TaxEnglish/Dari | English/Pashtu
Form 51: Annual Income Tax Return (no activity)English/Dari | English/Pashtu
Form 52: Annual Income Tax Return (businesses)English/Dari | English/Pashtu
Form 54: Annual Income Tax Return (individuals)English/Dari | English/Pashtu
Form 55: Annual Income Tax Return (non-profits)English/Dari | English/Pashtu

Schedules and Worksheets

Schedule 1: Ordinary DepreciationEnglish/Dari | English/Pashtu
Schedule 2: Accelerated DepreciationEnglish/Dari | English/Pashtu
Schedule 3: 2% and 5% Business Receipts Tax ReconciliationEnglish/Dari | English/Pashtu
Schedule 4: 10% Business Receipts Tax ReconciliationEnglish/Dari | English/Pashtu
Schedule 5: Transfer PricingEnglish/Dari | English/Pashtu
Schedule 6: Dividends PaidEnglish/Dari | English/Pashtu
Schedule 7: Foreign LossesEnglish/Dari | English/Pashtu
Schedule 8: Balance SheetEnglish/Dari | English/Pashtu
Schedule 9: Capital Gain or LossEnglish/Dari | English/Pashtu
Worksheet 1: Casualty LossEnglish/Dari | English/Pashtu
Worksheet 2: Loss Carry ForwardEnglish/Dari | English/Pashtu
Worksheet 3: Penalty CalculationEnglish/Dari | English/Pashtu
Worksheet 4: Depreciation RecordEnglish/Dari | English/Pashtu
 

Taxpayer Identification Numbers

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

Previous issues

Issue 30: Revised tax exemption process, extended amnesty19 Aug 2019
Issue 29: Automated visas, mandatory FRCs, weapons permits17 Jan 2019
Issue 28: Tax penalty reductions & amnesty extension29 Oct 2018
Issue 27: Notices from SIGAR, US Embassy & MOF30 Jul 2018
Issue 26: New tax exemption confirmation process16 May 2018
Issue 25: Tax penalty amnesty and other good news10 Feb 2018
Issue 24: Investor visas on arrival03 Jan 2018
Issue 23: Pre-BSA legacy taxes agreement19 Nov 2017
Issue 22: Business license changes and renewal22 Sep 2017
Issue 21: Pre-BSA legacy taxes public ruling16 Apr 2017
Issue 20: Potential legacy taxes resolution23 Nov 2016
Issue 19: Changes to licensing and tax process10 Oct 2016
Issue 18: Changes in subcontractor TEC process06 Aug 2016
Issue 17: New tax admin law commentary15 Apr 2016
Issue 16: New and renewing visa procedures21 Feb 2016
Issue 15: Changes in BSA visa process29 Dec 2015
Issue 14: Increase in BRT and telecom taxes22 Sep 2015
Issue 13: Licensing, visas, weapons, taxes overview23 Jun 2015
Issue 12: Changes in non-BSA visa process10 May 2015
Issue 11: Licensing, visas, weapons overview10 Mar 2015
Issue 10: BSA transition period starts26 Jan 2015
Issue 09: BSA transition period announced20 Dec 2014
Issue 08: Non-BSA visa policy announced29 Nov 2014
Issue 07: BSA signing implications17 Oct 2014
Issue 06: Elections delay and the BSA01 Jul 2014
Issue 05: Tax Audit and Enforcement30 May 2014
 

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