Legal Services Directorate:

The Afghanistan Revenue Department (ARD) is responsible for the administration and collection of tax and Non-Tax Revenue for the government of Afghanistan.  Revenue is used to fund the implementation public infrastructure, including the construction of roads, schools, health facilities and the provision of basic social services including health, education and government.

During the past 10 years, with the support of 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 ARD, particularly the segmentation of the taxpayers into Large, Medium and Small groups and the rollout out these offices to regional provinces. 

The professionalization of the tax service is a key priority for ARD.  This includes a reorganization of the Tashkeel based on simplified and improved business processes.  The computerization of the tax service will assist in streamlining business processes and maintaining accurate tax records.  ARD intends to implement the Standard Integrated Government Tax Administration System (SIGTAS) to automate current processes.  A strong motivator for the introduction of computerization is the opportunity to reduce the potential for corruption.


Mr. Abdul Wali Noori

Director of Legal Services Directorate


Abdul Wali Noori, son of Mohammad Yaqub, was born in Shangarian village in Shaikhali district of Parwan Province. He completed his primary education up to ninth grade in New Skhaikhai School. For secondary education he attended Gholam Haidarkhan high school in Kabul. After passing university entrance exam successfully in 1378, he got admitted into Economics Faculty of Kabul University. After graduation, he was hired by Ministry of Finance, Afghanistan Revenue Department, Large taxpayer Office based on free competition.

While in Ministry of Finance, he has worked in different positions based on free competition such as General Manager of Law Enforcement in LTO, senior staff member of law enforcement in LTO, Sub-directorate of Rulings and Tax Exemption, Sub-directorate of Objection and Review Office. Currently he serves as Director of Objection and Review and member of the Afghanistan Revenue Department’s Technical Committee.

Besides his main duties, he has also served as trainer of income tax law and other tax-related issues. He also played a crucial role in researching and explaining the income tax law in the Ministry of Justice and Parliament. He has an active role in research of value added tax law and tax administration law and explaining these laws in Ministry of Justice and Parliament.

During his service, he has participated in 14 training programs in and outside Afghanistan, including Lebanon, South Korea, Malaysia, Iran, UAE, Morocco and Japan. He also served as a member of the Afghanistan negotiating team in double taxation talks between Islamic Republic of Afghanistan and Iran.

For his services, Abdol Wali Noori has been awarded certificates from Ministry of Finance, ARD, ARD training office, USAID, and Adam Smith International.