Request for Amendment

Request for amendment

The formal dispute resolution process must commence with a request for amendment of assessment i.e. assessment notice or deemed assessment based on a return lodged under self assessment.

The Afghanistan Revenue Department will endeavor to issue its decision within 60 days from the date the request for amendment is delivered to the relevant tax office or to a reliable mail delivery or courier service. In the event that Afghanistan Revenue Department does not respond to the request for amendment, the Afghanistan Revenue Department will be deemed to have disallowed the request on the 60th day after the request for amendment was filed.

There are specific form and time requirements for a request for amendment, outlined in Tax guide 11, disputing the amount of tax payable in a tax assessment