House 22, Street 17 Karte 3, Kabul, Afghanistan [email protected] / [email protected]
Ministry of Finance License Zero-Penalty Track Record Tax Calculator
Taxation & Regulatory Practice Ministry of Finance (MoF) Clearance BRT Article 64 Specialists

Afghan Tax Advisory, BRT & Clearance Defense

Navigate the Afghan tax system with 100% legal compliance and zero penalties. Oriental Consultants provides full-spectrum tax planning, monthly/quarterly Business Receipts Tax (BRT) filing, wage withholding, annual Corporate Income Tax (CIT) return sign-offs, and complete Ministry of Finance (MoF) Tax Clearance Certificates (TCC).

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Dedicated Practice Areas

Comprehensive Afghan Tax Capabilities

From routine withholding returns to multi-year audit settlements with the Afghan Revenue Department (ARD).

Business Receipts Tax (BRT Art 64)

Quarterly computation and electronic filing of BRT under Article 64 of the Afghanistan Income Tax Law. We classify business revenue accurately across the applicable brackets: 2% (Corporations/Commercial), 4% (Trade), 5% (Services/Hotels), and 10% (Telecom/Airlines).

  • ✓ Accurate revenue reconciliation against bank deposits
  • ✓ Filing through ARD online portal before statutory deadlines
  • ✓ Elimination of late payment surcharges and penal interests

Wage & Expatriate Withholding Tax

Monthly payroll withholding tax administration for national and international staff. Structured in exact accordance with progressive brackets: 0 AFN (under 5,000 AFN), 2% (5,001–12,500 AFN), 10% (12,501–100,000 AFN), and 20% (over 100,000 AFN).

  • ✓ Monthly salary payroll tax calculation and voucher generation
  • ✓ Expatriate tax residency and double tax treaty benefits
  • ✓ Annual employee tax reconciliation and salary clearance forms

Contract & Rental Withholding Taxes

Prevent vendor non-compliance penalties. We calculate and withhold 2% on contracts with licensed suppliers and 7% on contracts with unlicensed vendors, along with rental property tax (10% / 15%) remitted directly to the provincial Mustofiat.

  • ✓ 2% vs 7% contract tax classification & vendor TIN validation
  • ✓ Landlord rental withholding tax filing and lease documentation
  • ✓ Official government Treasury payment receipts preservation

Annual Corporate Income Tax (CIT) Returns

Comprehensive year-end tax returns prepared, signed, and defended by our FCMA and ACPA chartered accountants. We perform allowable expense optimization, loss carry-forward, and depreciation schedule verification under MoF rules.

  • ✓ Corporate Income Tax Return (Form B) preparation & filing
  • ✓ Disallowable expenditure analysis and tax adjustment schedule
  • ✓ Certified statutory audit report integration with CIT return

MoF Tax Clearance Certificates (TCC)

Obtaining the official Tax Clearance Certificate from the Large Taxpayers Office (LTO), Medium Taxpayers Office (MTO), or Small Taxpayers Office (STO) required for MoCI business license renewal, bank account operations, and contract bidding.

  • ✓ End-to-end dossier submission and document liaison at MoF
  • ✓ Settlement of historical tax arrears and discrepancy clearance
  • ✓ Expedited TCC issuance for government tenders and RFPs

Tax Audit Defense & Dispute Resolution

When the Afghan Revenue Department conducts an official assessment or issues arbitrary tax notices, our seasoned tax advocates represent your organization before the Objection Committee and Tax Appeal Board.

  • ✓ Detailed rebuttal drafting based on Income Tax Law articles
  • ✓ Representation before Ministry of Finance audit inspectors
  • ✓ Successful track record of penalty waivers and reduction of claims
Flawless Compliance

Get Your Afghan Tax Clearance Today

Consult with Sayed Ullabrar (FCMA, LLB) and our senior tax advisory partners in Kabul for complete clearance and penalty prevention.

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