Diplomatic Authentications
Author: Matt Nissley, CPA Introduction The purpose of this article is to explain how to navigate the diplomatic authentication process for official documents originating outside Afghanistan needed for use in Afghanistan. International businesses and NGOs often need to go through this process for board resolutions, powers of attorney, articles of incorporation, birth and marriage certificates, […]
Managing Tax Audits in Afghanistan
Author: Matt Nissley, CPA Introduction The purpose of this article is to help organizations (including both businesses and NGOs) understand how to prepare for and manage tax audits in a way that complies with the law yet keeps their tax audit assessment to a minimum. The government has every right to enforce its tax laws […]
Rent Tax in Afghanistan: A Guide
Author: Matt Nissley, CPA Rent Tax in Afghanistan: A Guide Article 59 of the Afghan Income Tax Law requires the withholding of rent tax on rent payments to landlords for buildings and houses that are used for business purposes. Rent tax must be remitted to the ARD (Afghanistan Revenue Department) within 15 days after the end of […]
Expat Taxation in Afghanistan
Author: Matt Nissley, CPA Expatriates who work in Afghanistan, as well as organizations in Afghanistan that employ expats, often struggle to understand and comply with the requirements of the Afghan Income Tax Law regarding the taxation of expat income. This is not surprising given that the law and related guidance on this matter can be […]
Payroll Tax in Afghanistan: A Guide
Author: Matt Nissley, CPA As per Articles 17, 58, and 60 of the Afghan Income Tax Law, employers who employ two or more employees in a month are required to withhold wage tax from the payment of salaries and remit the wage withholding tax to the ARD (Afghanistan Revenue Department) within 10 days after the end […]
Contractor Tax in Afghanistan: A Guide
Author: Matt Nissley, CPA Article 72 of the Afghan Income Tax Law requires withholding of contractor tax on payments to contractors (note: “contractors” is a comprehensive term that includes all vendors, suppliers, consultants, etc.). The withholding amount is 7% of the gross contract price for unlicensed contractors and 2% for licensed contractors. The Income Tax […]