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

Constitution of Afghanistan - English | Dari /Pashto

 Decree of Afghanistan President on Making Constitution Approval Week -  Dari/Pashto

 Law of Independment Commission for Overseeing the Implementation of Constitution - Dari/Pashto

International Conventions and Treaties

Law on International Treaties & Conventions -  Dari/Pashto 

United Nations Convention on Contracts for the International Sale of Goods - English 

Vienna Convention on Diplomatic Relations 1961 - English 

International Convention on the Elimination of All Forms of Discrimination - English

Law of Independent Commission for Overseeing the Implementation of the Constitution - Dari/Pashto




Banking and Tax Law

Laws:

Income Tax Law 2009

 English | Dari | Pashto

 

Law on Banking in Afghanistan 

English | Dari/Pashto

 

Da Afghanistan Law

English | Dari/Pashto

 

Tax Administration Law

English | Dari/Pashto

 

Value Added Tax

English | Dari/Pashto

 

Customs Act

 English | Dari/Pashto

 

Secured Transaction of Movable and Immovable Property in Banking

English | Dari/Pashto

 

Manual:

Income Tax Manual 2009

 English | Dari | Pashto

Public Rulings:

Public Ruling 1384-4: Tax Holidays, Exemptions & Concessions  - English | Dari | Pashto

 

Public Ruling 1384-1: Public vs Private Rulings  -

English | Dari | Pashto

 

Public Ruling 1384-6: Meaning of Salary & Wages

English | Dari | Pashto

 

Public Ruling 1385-5: Employee or Independent Contractor

English | Dari | Pashto

 

Taxpayer Guides:

Guide 01: Withholding Tax on Rental Services - English | Dari | Pashto

 

Guide 04: Tax Overview for Businesses - English | Dari | Pashto

 

Guide 05: Wage Withholding Tax  - English | Dari | Pashto

 

Guide 07: Confirming a Tax Exemption (businesses) - English | Dari | Pashto

 

Guide 11: Disputing a tax assessment -  English | Dari | Pashto

 

Guide 15: Taxable and Non-Taxable Income - English | Dari | Pashto

 

Guide 16: Deductible Business Expenses - English | Dari | Pashto

 

Guide 17: Accounting Methods and Record keeping - English | Dari | Pashto

 

Guide 18: Taxpayer Identification Numbers - English | Dari | Pashto

 

Guide 19: Fixed Taxes on Commercial Activities - English | Dari | Pashto

 

Guide 20: Depreciation of Assets  - English | Dari | Pashto

 

Guide 21: Withholding Tax on Contractor Services - English | Dari | Pashto

 

Guide 21b: New Contractor Withholding Threshold - English | Dari | Pashto

 

Guide 22: Additional Tax and Penalties - English | Dari | Pashto

 

Guide 23: Confirming a Tax Exemption (non-profits) - English | Dari | Pashto

 

Guide 23b: Application for Tax Exemption (non-profits) - English | Dari | Pashto

Criminal Laws

Penal Code - English | Dari/Pashto

 

Criminal Procedure 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 Againist Bribery and Administrative Corruption - English | Dari/Pashto

 

Law on the Structure and Authority of the Attorney General's Office - Dari/Pashto

 

Law on Firearms, Ammunitions 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

Law 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 - English | Dari/Pashto

 

 

Public Private Partnership Law - Dari/Pashto

 

Private Investment Law - English | Dari/Pashto

 

Non-Governmental 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