Paying Taxes via Electronic Funds Transfer in Afghanistan
Learn how to pay taxes through electronic funds transfer in Afghanistan, making compliance easier for businesses and organizations with international operations.
Introduction
Taxpayers in Afghanistan have the option of paying tax amounts due through electronic funds transfer (EFT). This process simplifies compliance, especially for businesses and organizations with accounting and payment offices outside of Afghanistan. Here is a step-by-step guide to making electronic tax payments.
The Electronic Transfer Process
The electronic transfer process involves several key steps that ensure your tax payment is processed efficiently and accurately.
Step 1: Complete the Tax Return
Fill out the appropriate tax return for the tax due. Remember that electronic funds transfer is not the same as electronic tax return filing; filing and payment are separate activities.
Step 2: Calculate the Total Tax Due
Calculate the total amount of tax to be paid to the Ministry of Finance. All payments must be made in afghani. If transferring from an overseas institution, you may choose to transfer using your local currency (US dollars, euros, pounds sterling, etc.). If you send your payment in a currency other than afghani, it will be exchanged at the current EFT rate used at Da Afghanistan Bank on the transfer date. This exchange may result in a credit or debit on your tax account if the rate of exchange changes between the payment and receipt dates.
Step 3: Submit Payment
If paying from an overseas institution, instruct your financial institution to transfer your payment to: - **Beneficiary**: Ministry of Finance - **Beneficiary Account Number**: 1203041 - **Beneficiary Bank**: Da Afghanistan Bank (DAB), Kabul, Afghanistan - **SWIFT Code (BIC)**: AFGBAFKA Through one of the following DAB correspondent banks: **US Dollars**: - Citibank, New York, SWIFT BIC: CITIUS33, Account Number: 10920169 - Bank of America, SWIFT BIC: BOFAUS6S, Account Number: 629008872 **Euros**: - Deutschebank, SWIFT BIC: DEUTDEFF, Account Number: 1009501313 - Commerzbank, SWIFT BIC: COBADEFF, Account Number: 870107000 If paying from a financial institution in Afghanistan, direct them to make payment to Da Afghanistan Bank, account number 1203041, for credit to the Ministry of Finance. Ensure you include your Taxpayer Identification Number (TIN) and the form serial number(s) covered by this payment in the Remittance Information field for SWIFT payments or the Comments field for domestic inter-bank EFT.
Step 4: Notify the Ministry of Finance
Immediately send an email to the Ministry of Finance at EFT.tax@mof.gov.af, including the following information: - Your Taxpayer Identification Number (TIN) - Your business name - Tax type(s) you are paying by wire transfer and the tax form serial number(s) covered by this payment - Amount requested for transfer and the currency used - Date of the transfer request - A contact name, phone number, and preferred email address for payment confirmation
Step 5: Submit Tax Forms
Once your payment is verified at Da Afghanistan Bank, the Ministry of Finance will contact your business using the provided contact details. Upon notification, submit your original tax form(s) to the Large Taxpayer Office (LTO) of the Ministry of Finance, Data Processing Unit. When presenting these forms, the Data Processing Unit employees will verify your payment and provide you with an official receipt.
Where to Find Information
Afghanistan Revenue Department tax offices and Mustufiats provide forms, instructions, and guides to taxpayers free of charge, available both as printed and downloadable versions from the new website [www.ard.gov.af](http://www.ard.gov.af). The website also provides locations, contact numbers, and hours of operation for Afghanistan Revenue Department tax offices and Mustufiats. Taxpayers can download useful information, including public announcements, rulings, questions & answers regarding wage withholding tax, the Income Tax Law 2009, and an Income Tax Manual. The manual discusses each article of the law with relevant regulations and helpful examples.