Islamic Republic of Afghanistan

Office of Administrative Affairs & Council of Ministers Secretariat No.: 12065 Date: 1389/9/5
This translation has been prepared by KCI. It is not an official version of the legislation and should be read and used with regard to this limitation. All reasonable effort has been made to provide an accurate translation of the legislation as published in the Official Gazette. Where a person requires more certainty than an unofficial translation of the legislation can provide, that person is advised to seek professional advice based on the legislation in the languages of Dari and Pashtu as published in the Official Gazette.

To: Ministry of Finance In reference to your letter no. 10758 dated 1389/6/22 it is written that: The Urban Service Charges By-law was discussed in the session dated 1389/9/8 of the council of ministers and the following decision was made under the clause 9 of the approval no. 35 dated 1389/9/8 of the council: The Urban Service Charges By-law is approved. According to the sub-paragraphs (6, 7 and 8) of paragraph 3 of the approval no. 35 dated 1388/9/2 of the council of ministers, the municipalities should absolutely avoid from collection of tax from transited goods in provinces, and from the exit of materials from the city gates/exit points, mandawi, markets and nekhas. So, after being stamped and signed, the mentioned by-law in four pages is forwarded to you to take necessary actions according to the instruction of the council of ministers. With regards Pohanyar Najibullah Amin, Deputy of the Office of Administrative Affairs & Council of Ministers Secretariat Copies to: Kabul Municipality; Independent Administration of Local Organizations; General Department of Appeals and Objections of the President Office in relation to the suggestion no. 962 dated 1389/7/12; and Organization Authority in relation to its letter no. 201 dated 1389/7/18.

Urban Service Charges By-law (Layeha)

No. Nekhas 1 Titles of Sections City Entry Charge 20 afs 15 afs 300 afs 100 afs 250 afs per ton 250 afs per ton 250 afs per ton 40 afs per ton 40 afs per ton 40 afs per ton 40 afs per ton

Collection of tahjayee (land lease charge) from seller of a cow, buffalo, camel, horse, calf and donkey 2 Collection of tahjayee from seller of a sheep, goat and deer Melon and water melon market 3 Collection of charge, per ton, from entry of melon and water melon 4 Weighing of each vehicle Mandawi and markets 5 Collection of charge from entry of each ton of fruit (a crate with 2.5 sers1 of weight) 6 Collection of charge from entry of each ton of fruit (a crate with 5 sers of weight) 7 Collection of charge from entry of each ton of fruit (a big bag) 8 Collection of charge from entry of each ton of turnip, carrot and white radish 9 Collection of charge from entry of cauliflower, per ton 10 Collection of charge from entry of potato, onion and garlic, per ton 11 Collection of charge from entry of each ton of radish, coriander, leek, spring onion, pennyroyal, green pepper and shebid (shebid is a vegetable with a good smell used as herbal medicine and cooking oil) 12 Collection of charge from entry of each big bag (100 kg) full of flour, wheat, barely, corn, bean, chickpea or grass pea 13 Collection of charge from entry of each bag full of rice (with 7 sers of weight) 14 Collection of charge from entry of each ton of salt 15 Collection of charge from entry of each big bag (100 kg) full of qorot, konjara (remains of squeezed seeds) or sesame) 16 Collection of charge from entry of each bag (with 7 sers) full of fertilizer, cement, sherin boya, heang, clover seeds, cumin and sugar 17 Collection of charge from entry of each big barrel (100 liters) of cooking oil 18 Collection of charge from entry of each tin (with 2 sers of weight) of cooking oil 19 Collection of charge from entry of each tin (with the weight of 5 kg) of cooking oil 20 Collection of charge from entry of each tin of cooking oil with 2.5 kg weight 21 Collection of charge from entry of each liter of diesel, kerosene, petrol and liquid gas 22 Collection of charge from each carton of chicken conserve
1

10 afs 6 afs 50 afs 10 afs 8 afs 0.30 afs per liter 0.30 afs per liter 0.30 afs per liter 0.30 afs per liter 0.10 afs per liter 6 afs

Ser is a unit of weight in Afghanistan that equals to 7 kilograms

23 Fuels 24

Collection of charge from entry of each ton of various spare parts of vehicles

150 afs per ton 200 afs 200 afs 150 afs 150 afs 130 afs 100 afs 130 afs 70 afs 1000 afs 600 afs 3, 000 afs 200 USD 30 afs 200 afs

Collection of charge from entry of a truck (model 1620) and similar vehicles laden with firewood and charcoal 25 Collection of charge from entry of a Chakla, Khawar, Four cylinder vehicles, and similar vehicles, laden with firewood 26 Collection of charge from entry of Minibus, Daba, Dina and similar vehicles laden with the firewood 27 Collection of charge from entry of a truck (1620) and similar vehicles laden with charcoal 28 Collection of charge from entry of Chakla, Khawar, Four cylinder, and similar vehicles, laden with charcoal 29 Collection of charge from entry of each truck (1620) and similar vehicles laden with white hay 30 Collection of charge from entry of each truck (1620) and similar vehicles laden with beam 31 Collection of charge from entry of each Chakla, Khawar, Four cylinder, and similar vehicles, laden with beams 32 Collection of charge from entry of each truck (model 1620) and similar vehicles laden with timber 33 Collection of charge from entry of each Chakla, Khawar, Dina, and similar vehicles, laden with timber Urban Services 34 Collection of charge, per year, from each bill board (1x2), with the size of one square meter, placed/erected by national NGOs 35 Collection of charge, on annual basis, from each bill board placed/erected by foreign NGOs, per square meter 36 Collection of charge from number plates of shops and residential and commercial houses 37 Collection of charge from boards placed on the business shops, commercial offices, oil pump station, hotels and restaurants, on annual basis City parking lots and road side stops 38 Collection of tahjayee from each truck (1620) and similar vehicles, for city parking lot per hour 39 Collection of tahjayee from each Mini-bus, Flying Coach and similar vehicles for city parking lot, per hour 40 Collection of tahjayee from a car (Saracha) for city parking lot, per hour City stops/vehicle stations 41 Collection of tahjayee from city stops/stations from each truck (1620) and similar vehicles, per hour 42 Collection of charge from Mini-bus, Flying Coach and similar vehicles, per hour 43 Collection of charge from a car (Saracha) and similar vehicles (private cars), per hour Motorcycle and bicycle parking 44 Collection of tahjayee from a motorcycle, per hour

5 afs 3 afs 2 afs 5 afs 4 afs 40 afs 3 afs

45 Collection of tahjayee from a bicycle, per hour 1 afs Tahjayee (charge) for Stops on four sides of the city 46 Collection of charge for exit of a passenger bus (model 302) 20 afs and similar vehicles 47 Collection of charge for exit of Dina, Daba and similar 15 afs passenger vehicles 48 Collection of charge for exit of a Flying Coach and similar 10 afs passenger vehicles 49 Collection of charge for exit of a Mini-bus and similar 10 afs vehicles 50 Collection of charge for exit of a car (Saracha), Townace 10 afs and similar vehicles Urban services (entering to a city and crossing it) for maintenance of roads and inter-city bridges 51 Collection of charge for entry of laden truck (1620), 50 afs passenger bus (302) and similar vehicles 52 Collection of charge for entry of a laden and passenger 40 afs Chakla, Roket, Dina and similar vehicles 53 Collection of charge for entry of a laden and passenger 20 afs Flying Coach and similar vehicles 54 Collection of charge for a laden and passenger Mini-bus and 30 afs similar vehicles 55 Collection of charge for entry of a laden and passenger car 10 afs (Saracha), Townace and similar vehicles 56 Collection of charge for entry of a private oil tanker vehicle 50 afs 57 Collection of charge for entry of an empty truck (1620), bus 10 afs (302) and similar vehicles 58 Collection of charge for entry of an empty bus and similar 10 afs vehicles 59 Collection of charge for entry of a private empty oil tanker 10 afs vehicle Electric equipment that has been prepared according to the Border By-law and the goods which may be in warehouses within 10 days 60 Collection of charge for entry of TV, radio, video, CD, and 5 afs other electric equipment, per a carton 61 Collection of charge for entry of each electric equipment 10 afs like refrigerator, cooler, electric and gas oven, and fan 62 Collection of charge from entry of a big tire 10 afs 63 Collection of charge from entry of a small tire 5 afs 64 Collection of charge for entry of a big inner tube 5 afs 65 Collection of charge for entry of a small inner tube 5 afs 66 Collection of charge from each box and bag of tea 10 afs 67 Collection of charge from entry of each carton of cigarette, 5 afs matches, oil (lubricants), soap, non-alcoholic beverages, date and dairy 68 Collection of charge for entry of each ton of Qaraquls hide 300 afs and cows hide 69 Collection of charge for entry of construction materials, 300 afs steal bars, chinaware, building glass and machinery, per ton 70 Collection of charge for entry of each bag of wool, cotton 10 afs

71 72 73 74 75 76 77 78 79

and boll Collection of charge for entry of each set of sewing and washing machines Collection of charge for entry of each seat with desk and furniture (for one month) Collection of charge from entry of each bundle of carpet (Qalin) and other rugs (for one month) Collection of charge from entry of each motorcycle of different types Collection of charge from entry of each bicycle Collection of charge for entry of a pack or a carton of clothes, cosmetics, slippers and similar things Collection of charge from entry of each carton of dried fruit Collection of charge from stationery, per ton Collection of charge for entry of medicines, per ton

10 afs 200 afs 300 afs 20 afs 20 afs 15 afs 10 afs 200 afs 500 afs

Note: According to the approval no. 19 dated 1389/5/4 of the council of ministers for review of the Urban Service Charges By-law, the meeting headed by the Ministry of Finance was held in that ministry at 1389/5/26 with participation of the Independent Administration of Local Organizations, Kabul Municipality, Ministry of Transport and Aviation, Ministry of Interior, Ministry of Commerce and Industries. After a multilateral discussion, the following decision was made in consensus: The name of Urban Charges By-law changed to the Urban Services Charges By-law; Collection of tax from entry of goods changed to collection of charge from entry of goods; To encourage the citizens to plant saplings for greenery of the cities, the number 34, in the proposed by-law, about collection of 5 Afghani (as charge) from 20 saplings was removed; and The proposed by-law for collection of urban services charges was confirmed after being reviewed. Signed by: General Director of the Local Organizations Independent Administration Minister of Interior Kabul Mayor Minister of Transport and Aviation Minister of Commerce and Industries Minister of Finance, and Chief of the By-law Drafting Commission