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  • info.ard@mof.gov.afOUR TAX-OUR COUNTRY-OUR FUTURE


    Objections Review Directorate was established in 1390 in the framework of Afghanistan Revenue Department (ARD) as required by the leadership of MoF to review tax complaints and objections of taxpayers (natural and legal persons) and track tax cases in courts. The structure of the mentioned directorate is as following:
    Under Article 11 of Tax Administration Law (TAL) if a taxpayer is dissatisfied with a taxation decision they may file an objection with the taxation administration within forty five days of receiving the decision and the taxation administration is required to make a decision within 60 days of receiving the objection and inform taxpayer in writing within thirty days of the decision being made.
    It is worth mentioning that application of objection to Objections Review Directorate can be filed through the specific form considering the particular conditions.

    Objections Review Process

    If a taxpayer is dissatisfied with an objection decision, in accordance with Article 12 of TAL, they may apply within 30 days to the Tax Disputes Resolution Board for review.

    The Process of Review in Tax Disputes Resolution Board

    If a party or parties to the dispute are dissatisfied with the decision of the Tax Disputes Resolution Board they may refer to a Court of competent jurisdiction within 30 days of receiving the decision, otherwise the decision of the Board shall be final and enforceable.
    If one of the parties to the dispute is dissatisfied with the decision of the Tax Disputes Resolution Board and refers to a relevant court, the case is referred to court by board. The Director of Objection Review and Sub-Director of Cases