Operating in Afghanistan presents a unique set of challenges. While the political landscape changed in 2021, the fiscal machinery managed by the Afghanistan Revenue Department (ARD) remains active and strictly enforced. Revenue collection is a primary focus for the current administration.
For international NGOs, contractors, and traders, compliance relies on the 10-digit TIN. Unlike standard VAT jurisdictions, Afghanistan uses a Business Receipts Tax (BRT) system. Verifying the TIN is critical not just for tax, but for passing the intense scrutiny of the banking sector.
Introduction
The backbone of Afghanistan’s fiscal infrastructure is the Afghanistan Revenue Department (ARD) within the Ministry of Finance. The system relies on the Standard Integrated Government Tax Administration System (SIGTAS), which issues the unique Taxpayer Identification Number (TIN).
For global enterprises, the challenge is verifying this 10-digit number to ensure the counterparty is a legal entity. In a jurisdiction heavily impacted by sanctions and banking restrictions, a valid TIN is the first step in Due Diligence.
