Tax Forms and Guides

Moore Afghanistan provides the below resources from the Ministry of Finance, as a reference for discussion. Moore Afghanistan makes no guarantees as to the validity of the below documents. Moore Afghanistan is not the author and does not claim any rights to the below documents. The index numbers used for Resources and Taxpayer Guides matches the Ministry of Finance’s document numbers, but the index numbers used for Form Instructions and Sample Forms were prepared by Moore Afghanistan to ease sorting. Please contact Moore Afghanistan if you have any questions or if you would like to contribute updated or missing documents.
 

TAX RESOURCES
Official Afghani – Dollar Exchange Rates	Exchange Rates
Afghan – Gregorian Calendar Date Converter	Calendar Converter
Income Tax Law	English | Dari | Pashtu
Income Tax Manual	English | Dari | Pashtu
Public Ruling 1384-1: Public vs Private Rulings	English | Dari | Pashtu
Public Ruling 1384-4: Tax Holidays, Exemptions	English | Dari | Pashtu
Public Ruling 1384-6: Meaning of Salary & Wages	English | Dari | Pashtu
Public Ruling 1385-5: Employee or Independent Contractor	English | 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 Manual	English | 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 Services	English | Dari | Pashtu
Guide 04: Tax Overview for Businesses	English | Dari | Pashtu
Guide 05: Wage Withholding Tax	English | Dari | Pashtu
Guide 07: Confirming a Tax Exemption (businesses)	English | Dari | Pashtu
Guide 11: Disputing a tax assessment	English | Dari | Pashtu
Guide 15: Taxable and Non-Taxable Income	English | Dari | Pashtu
Guide 16: Deductible Business Expenses	English | Dari | Pashtu
Guide 17: Accounting Methods and Record keeping	English | Dari | Pashtu
Guide 18: Taxpayer Identification Numbers	English | Dari | Pashtu
Guide 19: Fixed Taxes on Commercial Activities	English | Dari | Pashtu
Guide 20: Depreciation of Assets	English | Dari | Pashtu
Guide 21: Withholding Tax on Contractor Services	English | Dari | Pashtu
Guide 21b: New Contractor Withholding Threshold	English | Dari | Pashtu
Guide 22: Additional Tax and Penalties	English | 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 Withholding	English | Dari | Pashtu
Instructions 20: Employee Tax Withholding	English | Dari | Pashtu
Instructions 30: Contractor Tax Withholding	English | Dari | Pashtu
Instructions 31: Interest, Dividend & Royalties Tax Withholding	English | Dari | Pashtu
Instructions 40: Business Receipts Tax	English | Dari | Pashtu
Instructions 51: No Activity Return (businesses)	English | Dari | Pashtu

SAMPLE FORMS
Form 10: Rental Tax Withholding	English/Dari | English/Pashtu
Form 20: Employee Tax Withholding	English/Dari | English/Pashtu
Form 30: Contractor Tax Withholding	English/Dari | English/Pashtu
Form 31: Interest, Dividend & Royalties Tax Withholding	English/Dari | English/Pashtu
Form 40: Business Receipts Tax	English/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 Depreciation	English/Dari | English/Pashtu
Schedule 2: Accelerated Depreciation	English/Dari | English/Pashtu
Schedule 3: 2% and 5% Business Receipts Tax Reconciliation	English/Dari | English/Pashtu
Schedule 4: 10% Business Receipts Tax Reconciliation	English/Dari | English/Pashtu
Schedule 5: Transfer Pricing	English/Dari | English/Pashtu
Schedule 6: Dividends Paid	English/Dari | English/Pashtu
Schedule 7: Foreign Losses	English/Dari | English/Pashtu
Schedule 8: Balance Sheet	English/Dari | English/Pashtu
Schedule 9: Capital Gain or Loss	English/Dari | English/Pashtu
Worksheet 1: Casualty Loss	English/Dari | English/Pashtu
Worksheet 2: Loss Carry Forward	English/Dari | English/Pashtu
Worksheet 3: Penalty Calculation	English/Dari | English/Pashtu
Worksheet 4: Depreciation Record	English/Dari | English/Pashtu

TAXPAYER IDENTIFICATION NUMBERS
Appendix A1: Individual Application Form	English | Dari | Pashtu
Appendix A2: Individual Enterprise Application Form	English | Dari | Pashtu
Appendix A3: Non Individual Enterprise Application Form	English | Dari | Pashtu
Appendix B: Establishment Application Form	English | Dari | Pashtu
Appendix C1: Employees without TIN Application Form	English | Dari | Pashtu
Appendix C2: Employees with TIN Application Form	English | Dari | Pashtu
Appendix D: Owners Application Form	English | Dari | Pashtu
Enterprise List of TIN Values	English | Dari | Pashtu
Individual List of TIN Values	English | Dari | Pashtu