Tax Disputes Resolution Board

The Tax Dispute Resolution Board has been established in accordance with Article 55 of the Tax Administration Law, Official Gazette No. 1198, dated 27/8/1394, in order to address the objections of taxpayers within the framework of the Ministry of Finance of the Islamic Republic of Afghanistan. It is independent and impartial, consisting of five expert members and a secretariat.


Ensuring tax justice, obtaining tax satisfaction and raising the level of compliance in paying taxes.

Organizational chart

TDRB is consists of five members (one chairperson and four members) and a secretariat, each member has expertise in the following areas:
1) Board Member in Economic Affairs; 2) Board Member in Tax Affairs; 3) Board Member in Private Sector Affairs; 4) Board Member in Legal Affairs; and 5) Board Member in Accounting.
The chairperson of the Tax Disputes Resolution Board shall be one of the Board members appointed by the President. The members shall be appointed for a term of five years and it can be extended for subsequent terms if they are eligible.
The Secretariat has been established under supervision of Chairperson of the Board, whom they are responsible for the administrative affairs of the Board.

Powers and Duties

The Tax Disputes Resolution Board in relation to taxation Assessments and other taxation decisions shall have the following Powers to:
1. Approve, reject or amend the tax assessment or any kind of tax decision mentioned in Line (7) of paragraph (1) of Article 3 on Tax Administration Law;
2. Reject the tax decision and make a new decision;
3. Reject the tax decision and refers to the tax office for review in accordance with proposal and guidance of the board;
4. Issuance of payment order for any measured amount payable, which is not paid;
5. Refer the matter to the tax office for tax purposes in accordance with the decision of the Tax Dispute Resolution Board; And
6. Issuing other rulings that are necessary in order to resolve the appeal.

The Tax Disputes Resolution Board shall have the following duties:
1. Make a written decision as soon as practicable after the hearing has been completed.
2. Notify the parties of the decision within 7 days of issuing the Decision.