Ongoing Compliance & Reporting

Moore Afghanistan provides end-to-end filing and reporting services—preparing monthly BRT and payroll tax returns, reconciling ledgers to invoices, verifying withholding certificates, and ensuring all payments are processed through proper banking channels. For companies that employ expatriates or manage multi-currency payrolls, we assist in computing individual income tax, handling gross-up arrangements, and preparing employee declarations in compliance with Afghan labor and tax codes.

For corporations, we handle annual Corporate Income Tax (CIT) filings, aligning financial statements with IFRS and adjusting for local depreciation, non-deductible expenses, and tax exemptions. Our reconciliation teams ensure that every Afghanis spent or earned is documented with verifiable audit evidence.

In the event of tax audits or disputes, Moore Afghanistan serves as the client’s authorized representative before the ARD. We prepare detailed defense files, manage communication, attend hearings, and negotiate assessments to achieve fair outcomes. Our experience has demonstrated a significant reduction—often over 60%—in tax adjustments through accurate reconciliations and factual representation.

Beyond compliance, our advisory division supports tax optimization and strategic planning. We assess eligibility for exemptions, support treaty relief applications where applicable, and provide strategic advice on structuring business operations to minimize risk. Our clients include major NGOs, UN implementing partners, embassies, contractors, and multinational corporations operating in Afghanistan’s complex tax regime.
Every engagement is governed by our Tax Control Matrix, mapping each obligation to its verification point, documentation requirement, and responsible officer. This structured discipline ensures audit readiness, transparency, and full accountability.