Taxes & Due Dates

fghanistan’s tax year is based on the solar calendar, and starts from the first day of Jadi (21 December) and ends on the last day of Qaws (20 December). Income tax is imposed for each taxable year on the taxable income of each person, corpora­tion, limited liability company, or other entity (Income Tax Law 2009 Article 3). The following table provides a summary of taxes, due dates, and payment terms.

Tax

Due Date

Payment

 

Annual Income Tax (Articles 2-5)

 

 

 

End of Hoot (twelth month) of the solar year (Article 88 (1))

 

 

Large Taxpayer Office/ Medium Taxpayers Office­Taxpayers pay directly to the bank. All others pay at the bank after visiting the Mustufiat.

Withholding tax on interest, dividends, royalties, prizes, rewards, lotteries, bonuses, and service charges (Article 46 (1))

No later than 10 days after end of month in which the tax was withheld (Article 46(2))

Paid directly to the bank.

Wage withholding tax (Article 58)

No later than 10 days after end of month in which the tax was withheld (Article 60)

Paid directly to the bank

Rent withholding tax (Article 59)

No later than 15th day following end of solar month in which rent pay­ment is due (monthly, quarterly etc.) (Article 59)

Paid directly to the bank

Business receipts tax (Article 64)

Quarterly – no later than 15thday of next month after each quarter (Article 88(5))

Paid directly to the bank

Fixed tax on imports (Article 70)

At time of import (Article 70(4))

Collected by Customs where the customs duties are paid.

Fixed tax on transport/per­sons who transport passen­gers or goods for business purposes (Article 71)

Annually before renewal of vehicle registration (Article 71)

Paid at the bank after visiting the Mustufiat.

Withholding tax on Contractors (Article 72)

No later than 10 days after payment has been made to contractors – (Article- 72(3))

Paid directly at the bank

Fixed tax of exhibitions, cinemas, theatres etc. (Article 73)

Payable no later than 15th day of following month (Article 88(10)). If shows are not continuous, tax shall be paid after end of each show.

Paid at the bank after visiting the Mustufiat.

Fixed Tax on Small Business (All Occupations)- (Articles 74-75)

Quarterly- No later than 15thday of month following each quarter (Article- 88(6))

Paid at the bank after visiting the Mustufiat.

 

Current as of November 2013