Name of the Organization : Afghanistan Revenue Department
Type of Facility : Tax Clearance Certificate TCC & Taxpayer Identification Number TIN
Country : Afghanistan
Website : https://ard.gov.af/english
ARD Tax Clearance Certificates
A tax clearance letter or similar document confirming a company’s compliance with filing and paying requirements will be issued where it is confirmed that the taxpayer has no unsatisfied legal obligations for filing or paying taxes under the authority of the Afghanistan Revenue Department.
Related : ARD Afghanistan Revenue Department Electronic Transfer Tax Payment : www.statusin.org/7854.html
Once the ARD has confirmed that the taxpayer has no unsatisfied legal obligations for filing of relevant returns and forms, and/or payment of all outstanding taxes,
The ARD will issue a Tax Clearance Certificate (TCC) within 21 working days of the application being presented to the ARD
A TCC is ordinarily required (per Article 109 of the Afghanistan Income Tax law) for the purpose of obtaining a business licence, noting that:
The licenses of the persons may only be issued when they present their tax clearance documents from Ministry of Finance to the relevant agency. Also, the license issuing agencies cannot issue another license for individuals and directors of corporations and limited liability companies who have not fulfilled their own or their company’ s tax responsibilities.
Where taxpayers have not paid any of their taxes outstanding by the due date, according to the provisions of this Law, the Ministry of Finance may officially inform those government agencies and departments which have the authority to issue licenses to not renew these licenses.
The ARD will issue a TCC within the Service standard period of 21 working days, when the ARD ascertains that the taxpayer has no outstanding liability for either lodgement or payment. The ARD will issue a TCC within 21 working days from the date of the taxpayer’s application.
The Taxpayer will receive notification by email or phone that the TCC has been issued. The taxpayer can collect the certificate from the Case Manager at the taxpayer’s respective Tax office immediately after such notification has been received.
The commencement of an audit whilst the taxpayer is applying for a TCC is not an impediment to issuing of a TCC. The taxpayer is not to be deemed non-compliant unless and until the audit establishes any instance of non-compliance. Should an audit establish an instance of non-compliance then the audit finding of non-compliance will impact on the taxpayers’ application for a TCC in the next period (i.e. not the current application for TCC period) following the completion of the audit.
If the Tax Clearance Certificate cannot be issued for any reason, the Case Manager will advise the taxpayer of the decision together with the reason for the rejection, in writing within 21 working days after the submission of the TCC application documentation by the taxpayer.
Taxpayer Identification Number :
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.
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.
Persons who have or open an account with a bank or other financial institution are also required to have a Taxpayer Identification Number (Article 86).
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.