Implementation of VAT in Afghanistan for self-reliance and economic stability electrónico Bilal Hassan
By: Hassan, Bilal
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | AFGANISTÁN
In:
International VAT Monitor v. 32, n. 5, 2021 Summary: Afghanistan has announced the implementation of a 10% VAT on goods and services from 22 December 2021, one year earlier than initially foreseen. In this article, the author discusses factors that might have influenced the decision for early VAT implementation in Afghanistan. He also outlines the basic features of the upcoming Afghan VAT system and the mechanism for enforcing VAT and taxable persons’ rights and obligations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/5-6 (Browse shelf) | Available | IVM/2021/5-6 |
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Disponible únicamente en formato electrónico.
Resumen.
Afghanistan has announced the implementation of a 10% VAT on goods and services from 22 December 2021, one year earlier than initially foreseen. In this article, the author discusses factors that might have influenced the decision for early VAT implementation in Afghanistan. He also outlines the basic features of the upcoming Afghan VAT system and the mechanism for enforcing VAT and taxable persons’ rights and obligations.
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