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2.1. Main Formation Requirements

All business operating in Afghanistan are required to register with Afghanistan Central Business Registry (ACBR), which facilitates the registration process.

The following outlines the basic steps for establishment of a business:

  • Filing of application form online on the ACBR website in English, Pashto and Dari languages, along with documents relating to the President and Vice president of the business.
  • Filing of Article of Incorporation of the business.  The document must list the names of owners, shares, and other agreement clauses.
  • Payment of registration fees.
  • On successful registration of the business, a Tax Identification Number (TIN) certificate must be obtained from TIN sub-office located in ACBR. It is permanent identification number; however, it must be renewed annually on the date of expiration.
  • Specifications of all new businesses and investments are collected by the ACBR office and submitted for publication in the Official Gazette to either publication Directorate of Ministry of Justice, or to the Directorate of Information, Culture and Tourism.
  • Obtain a Registration Certificate and Business License.