The tax year in Afghanistan a period of 12 months of the solar year (beginning 21 December to 20 December). Although, a taxpayer may opt for a different tax year after obtaining an approval from the Ministry of Finance (MoF).
Annual tax returns must be filed within 3 months from the end of the tax year.
Business Receipts Tax return must be filed on a quarterly basis within 15 days after the end of the quarter.
Corporate income tax is payable within 3 months from the end of the tax year.
Business Receipts Tax is payable every quarter of the solar calendar year. The due date for payment of BRT is the 15th day following the end of the relevant solar quarter.
In response to the COVID-19 pandemic, Afghanistan extended the deadline for filing of tax returns and tax payments to 20 May 2020 (for the standard year ending 20 December).