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Analysis of Issuing Multiple Tax Identification Numbers (TIN) in Afghanistan

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Analysis of Issuing Multiple Tax  Identification Numbers (TIN) in Afghanistan

Tax Identification Numbers have different names in different countries around the world (for example, in the UK, it is known as Unique Taxpayer Reference (UTR). However, it is considered international best practice that a tax resident in any country should be entitled to only one Tax Identification Number (TIN). In Afghanistan, a Taxpayer Identification Number (TIN) is a unique ten-digit number used to identify a specific taxpayer. A taxpayer is defined as an individual (natural person) or legal entity (legal person) who has an obligation to report income, expenses, or business activities and liable for tax payment to the government. The purpose of the TIN is twofold: it (1) assures proper crediting of tax against taxpayer account in the Ministry of Finance, and (2) it contributes to more efficient tax administration. Furthermore, corresponding to international best practice, according to the Afghanistan Income Tax Law 2009, Article 86, each Afghan taxpayer (Natural Person) must have only one TIN for reporting to the Ministry of Finance (MOF).

In support of each Afghan taxpayer only having one TIN, according to Article 87(2) of the Afghanistan Income Tax Law, an individual who derives wage income that is subject to income tax withholding in accordance with the provisions of this Law shall not file a tax return unless the person receives wages from two or more employers or has other income in addition to their wage income. The tax withheld from wages or salaries under the provisions of the Law shall not be refundable.

Based on above Article, we understand that an individual often run multiple business in the form of “sole trading” and/or has multiple sources of income.[1] However, when reporting to the MOF a taxpayer should report and pay their taxes under one TIN.[2] This is further supported by Article 41(1) of the Income Tax Law 2009, which states that a taxpayer is allowed to report Multiple business performance (Profit & Loss) combined under one AITR, to ensure that the MOF does not suspect the individual to be attempting tax evasion.

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[1] Multiple sources of business income are in the same legal category of multiple sources of employment income.

[2] Taxpayers are, however, required to keep accurate records of all her/his business activities (income & expenses) should the MOF require detailed supporting documents during the Annual Income Tax Return (AITR)/EZHARNAMMA review process.



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