Afghanistan - Obtain Taxpayer Identification Number (TIN)

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Procedure

In order to obtain a Taxpayer Identification Number, a taxpayer needs to provide to the ARD one of two source documents (along with a completed TIN application form) as proof of identity: For Foreign Taxpayers applying for TIN registrations, their passport is required at the time of lodging their TIN application.

For Afghan Taxpayers applying for TIN registrations, an internal identity card (Tazkera) is required as such proof of identity The ARD will issue a Taxpayer Identification Number within 24 hours of the application being presented to the ARD on the proviso that the taxpayer has provided, along with completed Request for TIN application form the following proof of identity.

The proof of identity is Foreign passport for foreigners applying for a Taxpayer Identification Number, or Tazkera (Afghanistan Internal Identity Card) for Afghan citizens applying for a Taxpayer Identification Number

NOTE: Where more than 15 TINS are sought by the one Taxpayer (i.e. company taxpayers seeking TINs for their employees etc) at any one time, a more negotiable service standard will need to be adopted in line with the number of individual TIN numbers requested.

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Required Documents

• Form/license from AISA or the MoCI showing that the investor has registered the investment.
• Inquiry letter to the TIN Department of the MoF to the Mustofiat saying that it must pay a 1% sukook.
• Letter from the Mustofiat to the TIN Department confirming that the 1% sukook has been paid.

Office Locations & Contacts

Tax Identification Number Office
Ministry of Finance
Pashtonistan Wat of Kabul
Telephone numbers: 070689389 - 0799303602
Law: Income Tax Law
Visit your ARD Office or your Mustoufi at for further information

• Small Taxpayer Office, Pamir Square, Shar-e Kohna, Kabul. The Small Taxpayer Office has a number of district offices elsewhere in Kabul.
• Medium Taxpayer Office, Tassadi Millie Bus, Old Macrorayan, Kabul.
• Large Taxpayer Office, Jalalabad Road, Kabul.
• There are also Medium and Large Taxpayer Offices in Jalalabad, Herat and Mazar-e Sharif.

Afghanistan Revenue Department
Ministry of Finance
Email: [email protected]
Mobile: +93 (0) 700 25 69 44
Contact Afghanistan Revenue Department

Eligibility

Article 86 of the Income Tax Law 2009 specifies that the following taxpayers must obtain a TIN:

• Individuals, companies and organizations which are, according

to the Income Tax Law 2009 and the Customs Law, required to pay taxes or customs duties

• Social, nonprofit and welfare organizations which are required to withhold taxes from the salaries or wages of their employees
• Persons who have an account or open an account with a bank or other financial institution; and
• Employees whose incomes are subject to income tax withholding under provisions of the Income Tax Law 2009

Anyone required to pay taxes or customs duties, or anyone with a bank account, must apply for a Tax-payer Identification Number (TIN) (Article 86). The purpose of the TIN is twofold: it 1) assures proper crediting of payments and 2) contributes to more efficient tax administration.

The Income Tax Law 2009 provides for additional taxes and penalties should a person fail to apply for a TIN without �reasonable cause� (Article 105).

Tax Identification Number is a unique 10-digit number used to identify a specific taxpayer. Each taxpayer should have only one TIN.

Fees

There are no fees or charges payable to the Ministry of Finance or its Revenue Department or the Mustufiat for any Tax Guides or Forms or at any stage of the tax assessment collection or enforcement processes.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Individual Application Form

Taxpayer Forms

Sample Documents

Taxpayer Identification Number (TIN)

Processing Time

The ARD will issue a Taxpayer Identification Number within 24 hours of the application being presented to the ARD on the proviso that the taxpayer has provided, along with completed Request for TIN application form the following proof of identity.

Related Videos

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Instructions

Taxpayer Identification Numbers can be obtained in Kabul at the Afghanistan Revenue Department or at the Mustufiat offices in Herat, Jalalabad, Kandahar, Kunduz and Mazar-e-Sharif. For more information regarding requirements for the TIN or how to apply, or to receive forms, visit the TIN Offices mentioned.TIN applications are also available online at http://www.ard.gov.af.

After issuance of a TIN to the taxpayer, the TIN office of the MoF confirms (signs and stamps) on the back of the form. The taxpayer then takes the form to the MoCI assuring it that a TIN has been issued to the taxpayer. In addition, in response to the enquiry letter sent by AISA and taken to the TIN office by a representative of AISA, the TIN office will sign and stamp the enquiry letter that shows AISA as well that a TIN has been issued.

Required Information

• Full Names
• Gender
• Date of Birth/Incorporation/ Agreement /Partnership or Trust Deed/Formation of Body of Individuals/ Association of Persons
• Father's Name
• Address - Residential and Office
• Address for Communication
• Telephone Number and e-mail ID
• Status of Applicant
• Source of Income
• Proof of Identity, Proof of Address and Proof of Date of birth documents

Need for the Document

In order to make tax administration more efficient and to ensure proper crediting of taxes paid to taxpayer accounts, the Ministry of Finance has previously implemented a unique taxpayer identification number (TIN) program.

A Taxpayer Identification Number is a unique 10-digit number used to identify a specific taxpayer. Each taxpayer should have only one TIN. A taxpayer is defined as an individual (natural person) or legal entity (legal person) who has an obligation to report income, expenses, or business activity and/or pay tax.

All individual persons, companies, and organizations which are, according to the Income Tax Law and Customs Law, required to pay taxes or customs duties, including social, non-profit and welfare organizations which are withholding taxes from the salaries of employees or from rental payments, are required to obtain a Taxpayer Identification Number.

Information which might help

Your Taxpayer Identification Number registers you with the ARD as a taxpayer. You must apply for such a number if the law requires you to pay taxes or customs duties. This requirement applies to natural persons, companies, and organizations.

ou must also report subsequent changes of the information that was in the application. For example, you should report a change to your business address or your contact telephone number.

Other uses of the Document/Certificate

If you are required to have a Taxpayer Identification Number, but do not apply for one without reasonable cause, you are liable for additional income tax of Afs 5,000 for natural persons, or Afs 20,000 for legal persons. Guide 22: Additional tax and Penalties further explains this penalty.

In addition, ministries, government agencies and other government organizations will not issue or renew your business license if you have not obtained a Taxpayer Identification Number.

External Links

http://ard.gov.af/index.php/

http://www.aisa.org.af/incometax-laws.php

http://www.ahg.af/offer/financial/taxation.htm

Others

The Taxpayer Information Page at http://www.mof.gov.af makes it easy for tax payers to find and download useful information to meet their needs. Here the taxpayer can find the Income Tax Law 2009, various public announcements and rulings, forms, along with instructions for completing same, guides, archived documents, Questions &Answers regarding wage withholding tax, and more. The page also includes an Income Tax Manual. The manual discusses separately each article of the law, along with relevant regulations, often with helpful examples