Resource Guide
Afghanistan Business Registration Procedures for U.S companies
How do I register my Company in Afghanistan as a foreign Business?
- A company must first be licensed and in good standing in the U.S to be licensed as a U.S/foreign company in Afghanistan. You must also have a physical address, telephone # and contact for your office in Afghanistan. You may begin by having notarized a copy of your U.S Business License, (if not incorporated) Articles of Incorporation (if incorporated) and any powers of Attorney and have each of these documents attested by your state and Federal Government authorities in the U.S.
- Have any Powers of Attorney translated into Dari (Farsi) or Pashto and include along with your original U.S attested documents (from Step 1 above) to the Consulate Section of the Embassy of Afghanistan in Washington D.C for attestation of the final set of documents by the Afghan Government in the U.S.
- Take the final set of Consulate attested documents along with your company’s IRS tax ID # and a copy of U.S passports of key Principals of the company (President, V.P) to the U.S Embassy in Kabul (Economic Section) for issuance of a referral letter to the Ministry of Foreign Affairs of Afghanistan in Kabul.
- Bring your U.S Embassy referral letter together with all documents to the Ministry of Foreign Affairs in Kabul (the Trade, Transit and Investment Directorate) who will the issue a final referral letter either to the Afghanistan Investment Support Agency (AISA) or the Ministry of Commerce & Industry (MoCI) depending on the nature of your work.
- If your company deals with investment-related sectors including Services, Consulting, Logistics, Transport (see www.aisa.org.af for full list and information), take all documents from above steps together with the license application to AISA to obtain an “Investment License” . In order to obtain a “Trade” Business License (for Import/ Export activities) follow all the above stated procedures except that you should go to the MoCI Business Licensing Department for final processing of your license. In some cases you will need to register in both places, depending on the nature of your company’s work.
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Key contacts for Business Licensing in Afghanistan:
- U.S Embassy in Kabul – Economic Section
Website: http://kabul.usembassy.gov/econsection.htlm
Telephone: 0093 (0) 700-10-8001
Email: [email protected]
Address: Embassy of the United States – Kabul, Afghanistan
- Ministry of Foreign Affairs – Trade, Transit and Investment Directorate
Website: www.mfa.gov.af
Telephone: +93(0)20-210-0377
Address: Malik Azghar Road, Kabul, Afghanistan
Email: [email protected]
- Afghanistan Investment Support Agency (AISA)
Website: www.aisa.af.org
Telephone: 0093(0) 20-210-3404
Address: Opposite Ministry of Foreign Affairs, Kabul, Afghanistan
Email: [email protected]
- Ministry of Commerce and Industry (MoCI)
Website: www.commerce.gov.af
Telephone: 0093-(0)700-225-718
Address: Darul Aman Road, Karte Se, Kabul, Afghanistan
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Afghanistan's Tax Requirements:
Afghanistan's Full Tax Laws
- Rental Tax Withholding
When paying a monthly rent of 0 Afs to 10,000 Afs, then you should withhold 0% and file within 15 days after the end of month in which payment was made.
When paying a monthly rent of 10,000 Afs to 100,000 Afs, then you should withhold 10% flat and file within 15 days after end of month in which payment was made.
When paying a monthly rent of over 100,000, then you should withhold 15% flat and file within 15 days after end of month in which payment was made.
- Employee Tax Withholding
When paying a monthly salary of 0 Afs to 5,000 Afs, then you should withhold 0% and file within 10 days after the end of the month in which the payment was made.
When paying a monthly salary of 5,000 Afs to 12,500 Afs, then you should withhold 2% of amount over 5,000 afs and file within 10 days after the end of the month in which the payment was made.
When paying a monthly salary of 12,500 Afs to 100,000 Afs, then you should withhold 150 Afs + 10% over 12,500 Afs and file within 10 days after the end of the month in which the payment was made.
When paying a monthly salary of over 100,000 Afs, then you should withhold 8,900 Af+ 20% over 100,000 Afs and file within 10 days after the end of the month in which the payment was made.
- Contractor Tax Withholding
When paying a sub-contractor under 500,000 Afs per year, then you should withhold 0 Afs and file within 10 days after the end of the month in which payment was made.
When paying a sub-contractor over 500,000 Afs per year to a company with an AISA license, then you should withhold 2% flat and file within 10 days after the end of the month in which payment was made.
When paying a sub-contractor over 500,000 Afs per year to a company without an ASIA license, then you should withhold 7% flat and file within 10 days after the end of the month in which payment was made. - Business Receipts Tax Return
When revenue is from a contract with a valid contract specific tax exemption on file with the Ministry of Finance, then you should pay 0% and file within 15 days after the end of quarter in which the payment was made.
When revenue is from all other contracts, then you should pay 2% flat and file within 15 days after the end of quarter in which the payment was made. - Annual Income Tax Return
When revenue is from a contract with a valid contract specific tax exemption on file with the Ministry of Finance, then you should pay 0 Afs and file within 3 months after the end of the year .
When revenue is from all other contracts, then you should pay 20% of profit after all allowable expenses and file within 3 months after the end of the year. - Consulate Section of Afghanistan (Office Hours Mon. – Fri, 9:00am – 1:00pm)
Address: (Georgetown Plaza) 2233 Wisconsin Ave. NW Suite # 216 Washington, D.C 20007
Telephone: 202-298-9125 Fax: 202-298-9127
Website: www.embassyofafghanistan.org
Services: Visas, legalization of documents, attesting, powers of attorney, etc.
Note: Other official Afghan Consulates are located in New York and Los Angeles. - Embassy of Afghanistan, Washington, D.C., Commercial Attaché
Website : www.afghanistanbusinessgateway.com
Telephone: (202) 483-6410 exts. 8029
Email: [email protected]
Services: All other general business inquiries nation-wide for the U.S & Latin America
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