Objections Review Directorate:

Objections Review Directorate is an independent body within Afghanistan Revenue Department which is responsible for resolving tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the revenue administration. To this end, ORD reviews and decides objections filed by the taxpayers. such objections primarily concern taxation decisions of revenue offices (LTOs, MTOs, STOs and Mustufiat Offices).

Under Article 11(1) of the Tax Administration Law, “If a taxpayer is dissatisfied with a taxation decision they may file an objection with the taxation administration in the approved form within forty five days of receiving the decision notice stating the grounds for objection”


Nekmatullah Khostwal

Director of Objections  Review

Email: nkhostwal@gmail.com

Nekmatullah Khostwal son of Daud Jan is born in Khost Province in 1984. He has finished primary studies in Peshawar and graduated from Naderia high school in 2003. Mr. Khostwal graduated from Law and Political Sciences of Kabul University faculty in 2008.

In 2009, Mr. Khostwal was awarded the prestigious Fulbright Scholarship to pursue his studies on Master’s level in Franklin Pierce Law Center, New Hampshire USA. Mr. Khostwal successfully completed the course and graduated in 2010 to obtain Master’s degree in International Criminal Law and Justice.

Upon return to Afghanistan in 2010, Mr. Khostwal started working with USAID-Rule of Law Project in various posts until 2015. In 2016, Mr. Khostwal joined ARD and has worked as sub-director of law interpretation and international tax policy. Recently, Mr. Khostwal was promoted to work as Director of Taxpayers Objection Review.