Issue of Taxpayer Identification Number

order to make tax administration more efficient and to ensure proper crediting of taxes paid to taxpayer accounts, the Ministry of Finance has previously implemented a unique taxpayer identification number (TIN) program.

 

All individual persons, companies, and organizations which are, according to the Income Tax Law and Customs Law, required to pay taxes or customs duties, including social, non-profit and welfare organizations which are withholding taxes from the salaries of employees or from rental payments, are required to obtain a Taxpayer Identification Number.

 

Persons who have or open an account with a bank or other financial institution are also required to have a Taxpayer Identification Number (Article 86).

 

In order to obtain a Taxpayer Identification Number, a taxpayer needs to provide to the ARD one of two source documents (along with a completed TIN application form) as proof of identity:

InFor Foreign Taxpayers applying for TIN registrations, their passport is required at the time of lodging their TIN application.

For Afghan Taxpayers applying for  TIN registrations, an internal identity card (Tazkera) is required as such proof of identity

The ARD will issue a Taxpayer Identification Number within 24 hours of the application being presented to the ARD on the proviso that the taxpayer has provided, along with completed Request for TIN application form the following proof of identity.

 

The proof of identity is Foreign passport for foreigners applying for a Taxpayer Identification Number, or Tazkera (Afghanistan Internal Identity Card) for Afghan citizens applying for a Taxpayer Identification Number

 

NOTE: Where more than 15 TINS are sought by the one Taxpayer (i.e. company taxpayers seeking TINs for their employees etc) at any one time, a more negotiable service standard will need to be adopted in line with the number of individual TIN numbers requested