Laws
IMPORTANT NOTICE:
In Afghanistan, the Dari/Pashto version of the law is the official version. Please refer to official versions, do not rely on a translation. English translations are provided for reference only and are not official. Seek advice before relying upon any of the below resources.
Constitution & Legislative Decrees
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Constitution of Afghanistan - English | Dari/Pashto
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Decree of Afghanistan President on Making Constitution Approval Week - Dari/Pashto
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Law of Independent Commission for Overseeing the Implementation of Constitution - Dari/Pashto
International Conventions and Treaties
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Law on International Treaties and Conventions - Dari/Pashto
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United Nations Convention on Contracts for the International Sale of Goods - English
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Vienna Convention on Diplomatic Relations 1961 - English
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International Convention on the Elimination of All Forms of Discrimination - English
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Law of Independent Commission for Overseeing the Implementation of the Constitution - Dari/Pashto
Banking & Tax Law
Laws:
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Income Tax Law 2009 - English | Dari/Pashto
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Law on Banking in Afghanistan - English | Dari/Pashto
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Da Afghanistan Law - English | Dari/Pashto
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Tax Administration Law - English | Dari/Pashto
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Value Added Tax - English | Dari/Pashto
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Customs Act - English | Dari/Pashto
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Secured Transaction of Movable and Immovable Property in Banking - English | Dari/Pashto
Manual:
Public Rulings:
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Public Ruling 1384-4: Tax Holidays, Exemptions & Concessions - English | Dari | Pashto
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Public Ruling 1384-1: Public vs Private Rulings - English | Dari/Pashto
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Public Ruling 1384-6: Meaning of Salary & Wages - English | Dari | Pashto
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Public Ruling 1385-5: Employee or Independent Contractor - English | Dari | Pashto
Taxpayer Guides:
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Guide 01: Withholding Tax on Rental Services - English | Dari | Pashto
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Guide 04: Tax Overview for Businesses - English | Dari | Pashto
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Guide 07: Confirming a Tax Exemption (businesses) - English | Dari | Pashto
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Guide 11: Disputing a Tax Assessment - English | Dari | Pashto
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Guide 15: Taxable and Non-Taxable Income - English | Dari | Pashto
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Guide 16: Deductible Business Expenses - English | Dari | Pashto
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Guide 17: Accounting Methods and Record Keeping - English | Dari | Pashto
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Guide 18: Taxpayer Identification Numbers - English | Dari | Pashto
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Guide 19: Fixed Taxes on Commercial Activities - English | Dari | Pashto
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Guide 21: Withholding Tax on Contractor Services - English | Dari | Pashto
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Guide 21b: New contractor Withholding Threshold - English | Dari | Pashto
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Guide 22: Additional Tax and Penalties - English | Dari | Pashto
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Guide 23: Confirming a Tax Exemption (non-profits) - English | Dari | Pashto
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Guide 23b: Application for Tax Exemption (non-profits) - English | Dari | Pashto
Criminal Laws
Penal Code - English | Dari/Pashto
Criminal Procedures Code - Dari/Pashto
Law on the Elimination of Violence Against Women - English | Dari/Pashto
Law on Investigation of Juvenile Violations - English | Dari/Pashto
Law on the Campaign Against Bribery and Administrative Corruption - English | Dari/Pashto
Law on the Structure and Authority of the Attorney General's Office - Dari/Pashto
Law on Firearms, Ammunition and Explosives - Dari/Pashto
Law on Prisons and Detention centers - English | Dari/Pashto
Regulating the Affairs of Prisons and Detention Centers - Dari/Pashto
Mines & Resources
Laws on Minerals - Dari/Pashto
Law on Nuclear Energy - Dari/Pashto
Law on Oil and Gas (Hydrocarbon) Law - Dari/Pashto
Law on Water - English | Dari/Pashto
Regulation on Water Quality Control and Maintenance - Dari/Pashto
Administration & State
Procurement Law - English | Dari/Pashto
Municipality Law - Dari/Pashto
Law on Processing Legislative Documents - Dari/Pashto
Law on Civil Aviation - English | Dari/Pashto
Government Cases Law - Dari/Pashto
Regulation on Establishment and Operations of Civil Aviation Air Transportation Institution - Dari/Pashto
Elections Law - English | Dari/Pashto
Civil Law
Civil Code - English | Dari/Pashto
Civil Procedure Code - English | Dari/Pashto
Law on Sale of Immovable Properties to Diplomatic Missions of Foreign Countries and International Organisations - Dari/Pashto
Law on Land Affairs - Dari/Pashto
Expropriation Law - Dari/Pashto
Law on Travel and Residence of Foreign Citizens in the Islamic Republic of Afghanistan - Dari/Pashto
Commercial Law
Commercial Code - English | Dari/Pashto
Law on Commercial Contracts and Selling Property - Dari/Pashto
Law on Commercial Mediation and Arbitration - English | Dari/Pashto
Law on Limited Liability Companies - Dari/Pashto
Insurance Law - Dari/Pashto
Partnership Law - Dari/Pashto
Public Private Partnership Law - Dari/Pashto
Private Investment Law - English | Dari/Pashto
Non-Government Organizations Law - English | Dari/Pashto
Employment Law
Labor Law - English | Dari/Pashto
Civil Servants Law - English | Dari/Pashto
Regulation on the Recruitment of Foreign Citizens in Afghanistan's Institutions - Dari/Pashto
Cultural & Scientific Laws
Law on Civil Higher Education - Dari/Pashto
Law on the Preservation of the Historic and Cultural Heritage of Afghanistan - English | Dari/Pashto
Regulation on Private Museums - Dari/Pashto
Miscellaneous Laws
Advocates Law - English | Dari/Pashto
Law on the Regulation of Telecommunication Services - Dari/Pashto