Our
Services
- Audit and Assurance
- Taxation
- Payroll
- Human Resources
- Consulting
- Program Management
- Research & Surveys
- Training & Capacity Building
- Monitoring & Evaluation (M&E)
Audit and Assurance
In Afghanistan’s developing economic landscape, where financial transparency, accountability, and trust form the foundation of sustainable growth, the need for high-quality audit and assurance services cannot be overstated.
Since its inception, Moore Afghanistan has been synonymous with independent, ethical, and evidence-based auditing — serving as a trusted partner to private companies, public institutions, non-governmental organizations, and international donors operating in Afghanistan.
Our audit philosophy rests on three enduring principles:
integrity, rigor, and local realism — meaning our work not only conforms to international auditing standards (ISA) but also accommodates Afghanistan’s unique operational, logistical, and regulatory realities.
Taxation
When an organization—whether a local private enterprise, non-governmental organization, international donor, or public entity—decides to commit resources in Afghanistan, one of the foundational pillars is navigating the country’s tax regime with confidence, transparency, and integrity. In a jurisdiction where the rules evolve, enforcement is uneven across regions, and documentation practices vary, robust tax advisory and compliance become not just a legal necessity but a strategic imperative. At Moore Afghanistan, our Tax Services division is structured to serve this need end-to-end, combining deep local knowledge, technical rigor, and proactive risk mitigation.
Below is the narrative that captures what we deliver, how we deliver it, and how clients benefit—with detailed practices, Afghan-specific constraints, and illustrative examples.
Why effective tax services matter in Afghanistan
Afghanistan’s fiscal rules impose obligations at multiple levels: national, provincial (when applicable), and even municipal in some jurisdictions. Organizations can be liable for:
- Withholding taxes (for services, rent, salaries, contractors)
- Business Receipts Tax (BRT) — transaction-level tax
- Corporate Income Tax (CIT) — annual tax on net profits
- Payroll / personal income tax (PIT)
- Possible provincial or local levies depending on license structure
Noncompliance or misfiling may lead to audits, penalties, reputational risk, loss of donor funding, or refusal of permit renewals. Moreover, many donor-funded projects require demonstration of full tax compliance as a condition of funding. Hence, clients must build a defensible, audit-ready tax posture.
Our tax team at Moore Afghanistan has supported over 700 organizations across the country. Moore+1 We understand that in many provinces, recordkeeping is less formal, banking is underused, and cash transactions are common. We design tax systems that are robust to those realities, while aligning with ARD expectations.
Payroll
In Afghanistan’s complex business environment—where banking infrastructure is limited, provincial payrolls may require manual disbursement, and labor law compliance is under close scrutiny—accurate and timely payroll management is both an administrative and reputational imperative.
Moore Afghanistan provides a full spectrum of payroll outsourcing and advisory services, ensuring that every employee, from Kabul headquarters to remote provincial offices, receives accurate, compliant, and documented compensation.
We combine rigorous accounting discipline with local contextual understanding: handling multi-currency transactions, personal income tax calculations, and staff benefits while ensuring adherence to Afghan labor law, donor rules, and organizational policies.
Human Resources
Human Resources (HR) management in Afghanistan is not just an administrative necessity — it is a vital discipline that determines an organization’s ability to attract talent, retain skilled professionals, ensure compliance with labor laws, and build a culture of accountability and trust. In an environment where the workforce is young, diverse, and often distributed across challenging geographies, effective HR systems can mean the difference between sustained success and operational failure.
Moore Afghanistan’s Human Resources Advisory and Outsourcing Division provides end-to-end HR solutions designed to meet the realities of Afghan labor markets, legal frameworks, and workplace conditions.
We combine international best practice with a profound understanding of Afghanistan’s legal, cultural, and institutional dynamics to help employers establish transparent, compliant, and performance-driven HR systems.
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HR Policy Framework Development
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Recruitment and Workforce Planning
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HR Compliance and Legal Advisory
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Performance Management Systems
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Compensation, Benefits, and Market Benchmarking
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Employee Relations and Case Management
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HR Information Systems (HRIS) and Digital Record Management
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Gender, Safeguarding, and Inclusivity
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Training and Capacity Building in HR
Consulting
Afghanistan’s social and economic landscape is complex, unpredictable, and full of opportunity. In an environment shaped by evolving regulations, shifting donor priorities, fragile infrastructure, and ambitious local entrepreneurship, organizations require more than generic advice — they need strategic guidance grounded in Afghan realities and delivered with international discipline.
Moore Afghanistan’s Consulting Division provides exactly that: high-impact, evidence-based, and practical advisory services that help clients design strategies, strengthen systems, and achieve measurable results. Our consultants bring together decades of experience in finance, governance, technology, policy, and development to help Afghan and international clients operate effectively within the country’s unique business ecosystem.
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Corporate and Business Strategy
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Financial Advisory and Performance Management
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Operational and Process Consulting
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Governance, Risk, and Compliance (GRC)
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Policy and Regulatory Advisory
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Organizational Development and Change Management
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 Digital Transformation and Systems Consulting
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Investment and Economic Consulting
Program Management
Afghanistan’s development and humanitarian landscape is among the most complex in the world. Projects are often geographically dispersed, donor-funded, time-sensitive, and implemented under conditions of limited infrastructure, challenging security, and rapidly changing regulations.
In such an environment, successful execution requires more than logistical coordination — it demands rigorous planning, risk-based control, and disciplined performance management.
Moore Afghanistan’s Program Management Division exists to help organizations plan, implement, and deliver large-scale programs efficiently, transparently, and in full compliance with donor, legal, and operational standards.
We serve international agencies, NGOs, private sector partners, and government institutions — providing them with the structure, tools, and assurance needed to translate strategy into measurable outcomes across Afghanistan’s 34 provinces.
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Program Design and Initiation
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Implementation Planning and Mobilization
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Program Implementation and Coordination
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Financial and Contractual Oversight
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Monitoring, Evaluation, and Learning Integration
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Risk Management and Mitigation
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Partner, Grantee, and Subcontractor Management
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Program Reporting and Donor Liaison
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Program Close-Out and Sustainability
Research & Surveys
In a country as diverse, data-poor, and rapidly evolving as Afghanistan, credible research is the cornerstone of effective decision-making.
From national-level policy reforms to community-based livelihood programs, accurate and timely information enables governments, donors, and private enterprises to invest wisely, design responsive interventions, and measure real impact.
Moore Afghanistan’s Research & Surveys Division is one of the most experienced professional data-collection and analysis units in the country.
For more than a decade, we have conducted household, enterprise, market, and institutional surveys across all 34 provinces, generating actionable evidence for international organizations, development partners, and Afghan institutions.
Our reputation is built on three values: scientific rigor, operational reliability, and contextual realism.
We bridge international research standards with Afghanistan’s operational realities — where access, language, and infrastructure demand adaptability, precision, and trust.
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Baseline, Midline, and Endline Surveys
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Household and Community Studies
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Enterprise, Market, and Sector Surveys
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Institutional and Governance Assessments
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Market-Mapping and Value-Chain Research
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Monitoring & Evaluation Research
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Knowledge, Attitude, and Practice (KAP) Studies
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Qualitative and Mixed-Methods Research
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Qualitative and Mixed-Methods Research
Training & Capacity Building
Afghanistan’s most valuable resource is not its minerals or geography, but its people — the men and women whose skills, resilience, and knowledge form the backbone of its public, private, and development sectors.
Yet, decades of conflict, displacement, and disrupted education have left significant gaps in technical and managerial capacity across every level of Afghan society.
At Moore Afghanistan, we believe that sustainable progress begins with human capacity.
Our Training & Capacity Building Division is dedicated to bridging the skills gap by providing professional, practical, and context-relevant training programs tailored to Afghan institutions, businesses, and development projects.
We combine international learning standards with Afghan realities — ensuring that every course we deliver is accessible, applicable, and impactful.
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Financial Management & Accounting Training
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Taxation & Compliance Training
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Audit & Risk Management Training
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Human Resources and Labor Law Training
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Program Management & Donor Compliance Training
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Monitoring, Evaluation, Accountability, and Learning (MEAL) Training
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Leadership, Management, and Soft Skills
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IT, Digital Literacy, and Cybersecurity Training
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Entrepreneurship and SME Development
Monitoring & Evaluation (M&E)
In a country where resources are scarce, expectations are high, and needs are urgent, Monitoring & Evaluation (M&E) is not just a compliance tool — it is the foundation of trust, accountability, and performance.
Afghanistan’s volatile environment, dispersed geography, and humanitarian complexity make rigorous M&E systems essential for ensuring that every project achieves its objectives and that every dollar spent creates measurable, positive change.
For more than a decade, Moore Afghanistan has been at the forefront of M&E innovation in Afghanistan. Our firm has designed and implemented comprehensive M&E frameworks for international donors, national ministries, NGOs, and private enterprises — combining global standards with local adaptability.
Our mission is simple yet profound: to make evidence count.
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M&E System Design and Framework Development
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Baseline, Midline, and Endline Evaluations
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Routine Monitoring and Data Verification
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Third-Party Monitoring (TPM) for Donors
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Real-Time Monitoring and Digital Dashboards
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Performance and Impact Evaluations
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Participatory Monitoring and Community Feedback Systems
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Learning, Knowledge Management, and Reporting
About Moore Afghanistan
A full member firm of Moore Global, a worldwide accountancy and consulting network of more than 260 independent firms.

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Afghan Expertise, Global Standards
A team of 300 highly qualified Afghan professionals delivering integrity, quality, and excellence since 2009.
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Trusted by Hundreds
Providing turnkey business services to more than 700 international clients who rely on us to get it right.
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Building a Transparent Future
Committed to shaping a sustainable service economy in Afghanistan with social responsibility at our core.
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International Solutions, Local Strength
Seamlessly access tax, accounting, audit, and consulting support—wherever you operate.
Get in touch with Moore Global
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