The Afghanistan Revenue Department (ARD) is responsible for the administration and collection of tax and non-tax revenue for the Government of Afghanistan. The revenue is used to fund public infrastructure, including the construction of roads, schools, and health facilities, and to provide social services, including health and education. In addition, the revenue is used to fund Government functions.

During the past ten years, with the support of the international donor community, considerable gains have been made by the ARD in its ability to collect tax revenue. These efforts include a wide range of reforms and restructuring within the ARD, particularly the segmentation of taxpayers into Large, Medium and Small offices and the roll-out of these offices to regional provinces.