000 01152nab a2200217 c 4500
999 _c144836
_d144836
003 ES-MaIEF
005 20211013183838.0
007 ta
008 211013t2021 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _961338
_aHassan, Bilal
245 0 _aImplementation of VAT in Afghanistan for self-reliance and economic stability
_helectrónico
_c Bilal Hassan
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aAfghanistan 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.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _967010
_aAFGANISTÁN
773 0 _9165910
_oIVM/2021/5
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_gv. 32, n. 5, 2021
942 _cRE