Afghanistan

Type of profile
Country
Overview

Recent reform steps

The Afghanistan Revenue Department (ARD) has taken major steps to foster domestic revenue mobilisation, including:

  • Continued changes to tax legislation, such as the approval of a VAT implementation plan to implemented in 2021, and the implementation of Single Tariff in line Ministries and independent directorates.
  • The full implementation of an e-filing system in the SLTO and expansion to MTO and STO.
  • Improved audit processes to boost revenue mobilisation. This includes having drafted, approved and implemented the Time Bound Audit procedure in Kabul tax offices and provincial Mostofiat, and having established and operationalised Taxpayers Audit Department under the ARD structure.
  • Undertaking a Taxpayers Satisfaction Survey.

Recent progress

Enabled by a variety of strategies, policies, reforms and systems implementation, Afghanistan’s revenue collection is to increase by 14% in 2019, totalling USD 2.7 billion. These include:

  • Submitting amendments for the implementation of the VAT Law in order to eliminate the Business Receipt Tax (BRT) for companies subject to VAT registration;
  • Issuing a circular mandating VAT registration for eligible firms, establishing a registration process based on the use of digital national IDs;
  • Implementing and expanding E-filling in Single Large Tax Office (SLTO), Medium Taxpayer Office (MTO) and other selected sectors of ARD;
  • Approving Time Bound Audit, License Cancelation;
  • Redrafting the Land Tax Law and Arrears Laws;
  • Establishing and operationalising Taxpayers Audit Department and the Single Large Taxpayers Office (SLTO);
  • Modifying the organisational structure of the ARD;
  • Distributing certificates to qualifying tax accountants;
  • Publishing all tax laws, consolidated with latest amendments on the ARD website;
  • Implementing a public awareness campaign in Kabul and provinces to educate taxpayers and give information about their rights and obligations in accordance with the taxation laws of the country.

Ensuring policy coherence for development

The Income Tax Law and the Tax Affairs Administration Laws provide guidance and rulings for tax authorities and other agencies pertaining to tax-related issues and tax collection. A more comprehensive amendment of the 2009 Income Tax Law has been sent to the parliament and is pending approval. In addition to taking steps to expand their tax base, Afghanistan has worked to improve the skills and capacity of all ARD staff members, as well as to train staff in audit, taxpayer services and the general tax administration. Afghanistan has also demonstrated policy coherence for development by:

  • Addressing illicit financial flows by establishing the Financial Transactions and Reports Analysis Centre of Afghanistan (FinTRACA) in 2006.
  • Promoting international tax cooperation through its membership to Belt and Road Initiative Tax Administration Cooperation Mechanism “BRITACOM”, the Association of Tax Authorities of Islamic Countries “ATAIC”, and Addis Tax Initiative “ATI”.

The Afghanistan Revenue Department and Ministry of Finance have developed Afghanistan’s own model for double taxation agreements to use in negotiations with other countries.

DRM Project Data as Recipient

all
2015
2016
2017
2018
2019
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year all
8 projects
amount 32 876 081.44 USD
disbursement 12 128 003.60 USD
Extractives Sector Programme: Technical Assistance to the Ministry of Mines
year 2015
1 project
amount 0.00 USD
disbursement 635 570.00 USD
Extractives Sector Programme: Geological Support
year 2015
1 project
amount 0.00 USD
disbursement 533 030.00 USD
Technical Assistance
year 2015
1 project
amount 30 597 280.00 USD
disbursement 7 855 250.00 USD
Technical Assistance to Ministry of Mines
year 2016
1 project
amount 494 827.25 USD
disbursement 532 666.90 USD
Geological Support
year 2016
1 project
amount 557 071.40 USD
disbursement 427 027.80 USD
Technical Assistance
year 2016
1 project
amount 1 226 902.79 USD
disbursement 1 470 699.90 USD
Geological Support
year 2017
1 project
amount 0.00 USD
disbursement 278 273.00 USD
Technical Assistance to Ministry of Mines
year 2017
1 project
amount 0.00 USD
disbursement 395 486.00 USD
United States of America
year all
27 projects
amount 19 774 366.00 USD
disbursement 30 328 512.00 USD
Technical Assistance for Afghanistan . Revenue Policy and Administration
year 2015
1 project
amount 60.00 USD
disbursement 0.00 USD
Afghanistan Trade and Revenue (ATAR) . Fiscal policy
year 2015
1 project
amount 1 498 170.00 USD
disbursement 959 500.00 USD
Afghanistan Trade and Revenue (ATAR) . Trade and Investment Capacity
year 2015
1 project
amount 1 800 000.00 USD
disbursement 3 662 390.00 USD
Afghanistan Trade and Revenue (ATAR) . Trade and Investment Enabling Environment
year 2015
1 project
amount 2 400 000.00 USD
disbursement 2 304 110.00 USD
Public Financial Management Project . Fiscal policy
year 2015
1 project
amount 4 500 000.00 USD
disbursement 510 660.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 867 950.00 USD
Public Financial Management Project
year 2016
1 project
amount 2 400 000.00 USD
disbursement 3 933 440.00 USD
N/A
year 2016
1 project
amount 1 350 000.00 USD
disbursement 509 160.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 1 582 100.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 408 610.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 867 950.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Afghanistan
year 2016
1 project
amount 0.00 USD
disbursement 82.00 USD
Technical Assistance for Afghanistan - Revenue Policy and Administration
year 2016
1 project
amount 14 586.00 USD
disbursement 21 190.00 USD
Public Financial Management Project
year 2016
1 project
amount 1 350 000.00 USD
disbursement 509 160.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 1 582 100.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 2 408 610.00 USD
Public Financial Management Project
year 2017
1 project
amount 658 400.00 USD
disbursement 3 247 220.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 542 010.00 USD
disbursement 696 460.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 1 264 690.00 USD
disbursement 1 625 070.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 450 000.00 USD
disbursement 460 850.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 237 060.00 USD
disbursement 0.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 101 600.00 USD
disbursement 0.00 USD
Public Financial Management Project
year 2017
1 project
amount 1 200 000.00 USD
disbursement 1 686 270.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 7 790.00 USD
disbursement 7 790.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 237 950.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 239 890.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Australia
year all
3 projects
amount 12 585 414.09 USD
disbursement 12 585 414.09 USD
Afghanistan Reconstruction Trust Fund
year 2017
1 project
amount 4 104 161.23 USD
disbursement 4 104 161.23 USD
Afghanistan Reconstruction Trust Fund
year 2018
1 project
amount 4 588 850.00 USD
disbursement 4 588 850.00 USD
Afghanistan Reconstruction Trust Fund
year 2019
1 project
amount 3 892 402.86 USD
disbursement 3 892 402.86 USD
European Union
year all
16 projects
amount 40 730 079.89 USD
disbursement 44 109 579.23 USD
Support to PFM reform
year 2017
1 project
amount 3 550 896.18 USD
disbursement 0.00 USD
Support to Public Finance Management reform in Afghanistan
year 2018
1 project
amount 3 304 630.00 USD
disbursement 1 239 240.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 9 441 810.00 USD
disbursement 9 441 810.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
State and Resilience Building Contract 2019
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 4 477 779.02 USD
disbursement 4 477 779.02 USD
State Building Contract II
year 2019
1 project
amount 4 477 779.02 USD
disbursement 4 477 779.02 USD
Institutional Strengthening and Policy Dialogue Support to the Afghan Ministry of Mines and Petroleum in the framework of the EU State Building Contract
year 2019
1 project
amount 0.00 USD
disbursement 125 340.40 USD
Administration Agreement between the EC and the International Bank for Reconstruction and Development and the International Development Association concerning the ARTF (No.TF050576) Donor Reference No. ACA/2018/395-327
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Institutional strengthening and policy dialogue support in the framework of the EU state building contract
year 2019
1 project
amount 0.00 USD
disbursement 138 776.03 USD
State and Resilience Building Contract for Afghanistan 2018
year 2019
1 project
amount 0.00 USD
disbursement 8 731 669.09 USD
Japan
year all
2 projects
amount 16 099.60 USD
disbursement 16 099.60 USD
TC AGGREGATED ACTIVITIES
year 2017
1 project
amount 10 883.99 USD
disbursement 10 883.99 USD
TC AGGREGATED ACTIVITIES
year 2018
1 project
amount 5 215.61 USD
disbursement 5 215.61 USD
Sweden
year all
2 projects
amount 8 198 702.02 USD
disbursement 5 244 560.06 USD
Afghanistan Reconstruction Trust Fund (ARTF) 2018-2020 - Afghanistan Reconstruction Trust Fund 2018-2020
year 2018
1 project
amount 8 198 702.02 USD
disbursement 2 732 900.67 USD
Afghanistan Reconstruction Trust Fund (ARTF) 2018-2020 - Afghanistan Reconstruction Trust Fund 2018-2020
year 2019
1 project
amount 0.00 USD
disbursement 2 511 659.39 USD
Germany
year all
1 project
amount 0.00 USD
disbursement 17 911 116.09 USD
Afghanistan Reconstruction Trust Fund (ARTF)
year 2019
1 project
amount 0.00 USD
disbursement 17 911 116.09 USD
Totals
year all
59 projects
amount 114 180 743.04 USD
disbursement 122 323 284.67 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2015
3 projects
amount 30 597 280.00 USD
disbursement 9 023 850.00 USD
Extractives Sector Programme: Technical Assistance to the Ministry of Mines
year 2015
1 project
amount 0.00 USD
disbursement 635 570.00 USD
Extractives Sector Programme: Geological Support
year 2015
1 project
amount 0.00 USD
disbursement 533 030.00 USD
Technical Assistance
year 2015
1 project
amount 30 597 280.00 USD
disbursement 7 855 250.00 USD
United States of America
year 2015
5 projects
amount 10 198 230.00 USD
disbursement 7 436 660.00 USD
Technical Assistance for Afghanistan . Revenue Policy and Administration
year 2015
1 project
amount 60.00 USD
disbursement 0.00 USD
Afghanistan Trade and Revenue (ATAR) . Fiscal policy
year 2015
1 project
amount 1 498 170.00 USD
disbursement 959 500.00 USD
Afghanistan Trade and Revenue (ATAR) . Trade and Investment Capacity
year 2015
1 project
amount 1 800 000.00 USD
disbursement 3 662 390.00 USD
Afghanistan Trade and Revenue (ATAR) . Trade and Investment Enabling Environment
year 2015
1 project
amount 2 400 000.00 USD
disbursement 2 304 110.00 USD
Public Financial Management Project . Fiscal policy
year 2015
1 project
amount 4 500 000.00 USD
disbursement 510 660.00 USD
Totals
year 2015
8 projects
amount 40 795 510.00 USD
disbursement 16 460 510.00 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
United Kingdom
year 2016
3 projects
amount 2 278 801.44 USD
disbursement 2 430 394.60 USD
Technical Assistance to Ministry of Mines
year 2016
1 project
amount 494 827.25 USD
disbursement 532 666.90 USD
Geological Support
year 2016
1 project
amount 557 071.40 USD
disbursement 427 027.80 USD
Technical Assistance
year 2016
1 project
amount 1 226 902.79 USD
disbursement 1 470 699.90 USD
United States of America
year 2016
11 projects
amount 5 114 586.00 USD
disbursement 14 690 352.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 867 950.00 USD
Public Financial Management Project
year 2016
1 project
amount 2 400 000.00 USD
disbursement 3 933 440.00 USD
N/A
year 2016
1 project
amount 1 350 000.00 USD
disbursement 509 160.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 1 582 100.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 408 610.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 867 950.00 USD
Technical Assistance for Revenue Administration and Revenue Policy - Afghanistan
year 2016
1 project
amount 0.00 USD
disbursement 82.00 USD
Technical Assistance for Afghanistan - Revenue Policy and Administration
year 2016
1 project
amount 14 586.00 USD
disbursement 21 190.00 USD
Public Financial Management Project
year 2016
1 project
amount 1 350 000.00 USD
disbursement 509 160.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 1 582 100.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2016
1 project
amount 0.00 USD
disbursement 2 408 610.00 USD
Totals
year 2016
14 projects
amount 7 393 387.44 USD
disbursement 17 120 746.60 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
Australia
year 2017
1 project
amount 4 104 161.23 USD
disbursement 4 104 161.23 USD
Afghanistan Reconstruction Trust Fund
year 2017
1 project
amount 4 104 161.23 USD
disbursement 4 104 161.23 USD
European Union
year 2017
1 project
amount 3 550 896.18 USD
disbursement 0.00 USD
Support to PFM reform
year 2017
1 project
amount 3 550 896.18 USD
disbursement 0.00 USD
United Kingdom
year 2017
2 projects
amount 0.00 USD
disbursement 673 759.00 USD
Geological Support
year 2017
1 project
amount 0.00 USD
disbursement 278 273.00 USD
Technical Assistance to Ministry of Mines
year 2017
1 project
amount 0.00 USD
disbursement 395 486.00 USD
United States of America
year 2017
7 projects
amount 4 453 760.00 USD
disbursement 7 715 870.00 USD
Public Financial Management Project
year 2017
1 project
amount 658 400.00 USD
disbursement 3 247 220.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 542 010.00 USD
disbursement 696 460.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 1 264 690.00 USD
disbursement 1 625 070.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 450 000.00 USD
disbursement 460 850.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 237 060.00 USD
disbursement 0.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2017
1 project
amount 101 600.00 USD
disbursement 0.00 USD
Public Financial Management Project
year 2017
1 project
amount 1 200 000.00 USD
disbursement 1 686 270.00 USD
Japan
year 2017
1 project
amount 10 883.99 USD
disbursement 10 883.99 USD
TC AGGREGATED ACTIVITIES
year 2017
1 project
amount 10 883.99 USD
disbursement 10 883.99 USD
Totals
year 2017
12 projects
amount 12 119 701.40 USD
disbursement 12 504 674.22 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
Australia
year 2018
1 project
amount 4 588 850.00 USD
disbursement 4 588 850.00 USD
Afghanistan Reconstruction Trust Fund
year 2018
1 project
amount 4 588 850.00 USD
disbursement 4 588 850.00 USD
European Union
year 2018
5 projects
amount 19 827 790.00 USD
disbursement 17 762 400.00 USD
Support to Public Finance Management reform in Afghanistan
year 2018
1 project
amount 3 304 630.00 USD
disbursement 1 239 240.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 9 441 810.00 USD
disbursement 9 441 810.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
SBC 2014 - 2020
year 2018
1 project
amount 2 360 450.00 USD
disbursement 2 360 450.00 USD
Sweden
year 2018
1 project
amount 8 198 702.02 USD
disbursement 2 732 900.67 USD
Afghanistan Reconstruction Trust Fund (ARTF) 2018-2020 - Afghanistan Reconstruction Trust Fund 2018-2020
year 2018
1 project
amount 8 198 702.02 USD
disbursement 2 732 900.67 USD
United States of America
year 2018
4 projects
amount 7 790.00 USD
disbursement 485 630.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 7 790.00 USD
disbursement 7 790.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 237 950.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 239 890.00 USD
Afghanistan Trade and Revenue (ATAR)
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Japan
year 2018
1 project
amount 5 215.61 USD
disbursement 5 215.61 USD
TC AGGREGATED ACTIVITIES
year 2018
1 project
amount 5 215.61 USD
disbursement 5 215.61 USD
Totals
year 2018
12 projects
amount 32 628 347.63 USD
disbursement 25 574 996.28 USD
Donateur
year Année
No. project
amount Compromiso
disbursement Déboursement
Australia
year 2019
1 project
amount 3 892 402.86 USD
disbursement 3 892 402.86 USD
Afghanistan Reconstruction Trust Fund
year 2019
1 project
amount 3 892 402.86 USD
disbursement 3 892 402.86 USD
European Union
year 2019
10 projects
amount 17 351 393.71 USD
disbursement 26 347 179.23 USD
State and Resilience Building Contract 2019
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 2 798 611.89 USD
disbursement 2 798 611.89 USD
State Building Contract II
year 2019
1 project
amount 4 477 779.02 USD
disbursement 4 477 779.02 USD
State Building Contract II
year 2019
1 project
amount 4 477 779.02 USD
disbursement 4 477 779.02 USD
Institutional Strengthening and Policy Dialogue Support to the Afghan Ministry of Mines and Petroleum in the framework of the EU State Building Contract
year 2019
1 project
amount 0.00 USD
disbursement 125 340.40 USD
Administration Agreement between the EC and the International Bank for Reconstruction and Development and the International Development Association concerning the ARTF (No.TF050576) Donor Reference No. ACA/2018/395-327
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Institutional strengthening and policy dialogue support in the framework of the EU state building contract
year 2019
1 project
amount 0.00 USD
disbursement 138 776.03 USD
State and Resilience Building Contract for Afghanistan 2018
year 2019
1 project
amount 0.00 USD
disbursement 8 731 669.09 USD
Germany
year 2019
1 project
amount 0.00 USD
disbursement 17 911 116.09 USD
Afghanistan Reconstruction Trust Fund (ARTF)
year 2019
1 project
amount 0.00 USD
disbursement 17 911 116.09 USD
Sweden
year 2019
1 project
amount 0.00 USD
disbursement 2 511 659.39 USD
Afghanistan Reconstruction Trust Fund (ARTF) 2018-2020 - Afghanistan Reconstruction Trust Fund 2018-2020
year 2019
1 project
amount 0.00 USD
disbursement 2 511 659.39 USD
Totals
year 2019
13 projects
amount 21 243 796.57 USD
disbursement 50 662 357.57 USD

Resources

There are no resources available.