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FAQ
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Whether an NGO or another enterprise whose income is exempt under the Income tax Law 2009 is required to withhold income tax on contract payments,...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Since the payments are taxable receipts of the payees, NGOs or any other exempt enterprise/organization is required to withhold advance income tax... -
An NGO buys medical supplies from another NGO that imports them from Germany. Shall withholding income tax provisions apply to payments made to NGO...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.If the supplier NGO produces a Private Ruling or an exemption certificate from ARD then the payments can be made without deducting withholding income... -
What happens if income tax is withheld from someone who is not subject to tax in Afghanistan by mistake?
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Every care needs to be taken while withholding income tax. If the payee has not produced a Private Ruling from ARD stating that their income shall... -
A Company buys goods supplies from an Afghan trader who imports them from Germany. Is the company required to withhold tax from payments to this...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Since the trader is a local supplier, irrespective of its source of procurement the payments shall be subject to 7% withholding income tax if he does... -
What should be the rate of withholding tax forforeign suppliers that do not have a license and do business in Afghanistan through dependent agents-2%...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Withholding income tax shall be 7% of gross payments as the foreign suppliers do not have business license but are doing business within Afghanistan... -
Withholding tax provisions are not applicable on companies that do not derive income from Afghanistan. How do the payers know which companies do not...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.While making contract payment income tax has to be withheld at the rates prescribed under the law except where the payee produces a Private Ruling... -
Are the payments for goods that were delivered before the new law came into effect liable to withholding income tax?
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Income tax withholding is linked with payments. The payments made after the promulgation of Article 72 of the Income Tax Law 2009 but for the goods... -
Are the withhold tax provisions applicable on contracts that were signed before the new law came into effect?
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.Tax withholding is linked with contract payments and not the date the contract was signed. Every payment made after March 18, 2009 shall be subject... -
A Company contracts for weekly supply of water, beverages, milk, meat, and other utility item for a mess run for employees. Average weekly payment...
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.This would be called a supply contract. The aggregate of payments in two weeks time shall exceed the minimum threshold of Afs. 50,000 fixed for... -
Is there a grace period to withhold income tax because there was no warning or public announcement for the new enactment? If not, why?
Questions And Answers on Contract Withholding Provisions Under Article 72 of the Income Tax Law 2009.There is no grace period for withholding tax because the law became effective when it was signed by the President and notified in official Gazette No...
