All corporations, partnerships, limited liability companies and sole proprietorships doing Trade are required to register with ACBR, which facilitates the registration process, including assistance for completing the application form, paying fees, publishing key business information in the Official Gazette and reporting specification of businesses to the Revenue Department of MoF. Registration is required only one time unless a business makes major changes (i.e., change in ownership, executive management, or location or if the initial capital increases or decreases).
Businesses are referred to ACBR from either the Trader License office located in the Ministry of Commerce and Industry, from AISA, or from any other license departments after they acquire a business license. These entities usually issue a referral letter. There is no cost associated with the referral letter; however, fees will be paid when acquiring a license. AISA usually sends their agent to ACBR to complete the registration for their customers, but Trader License office of MoCI and others are sending the applicants directly to ACBR.
The business registration process at ACBR and the associated fees for foreign businesses are the same as for domestic businesses. However, licensing steps and fees may vary for foreign-owned businesses.
The following steps are necessary to complete the business registration process at ACBR:
Businesses should bring their referral letter from the relevant licensing agency to the ACBR, along with the following documents:
ACBR issues one bill to pay the registration fee and official gazette fee. Payment can be made in Kabul, at the Kabul Bank, located in the Ministry of Commerce & Industry, and in provinces at the Da Afghanistan Bank branch (Central Bank of Afghanistan).
|Amount AFA||Type||Desctiption/ Location|
|500||Registration Fee||ACBR charges a flat fee for registration services|
|0||TIN||Tax identification number is free of charge|
|3 AFN per letter||Publication of business specification in the Official Gazette through Ministry of Justice||Kabul Only|
|1000 AFN per publication||Publication of Business specification in the Local Newspapers through Directorate of information, Culture and Tourism||Most provinces|
Upon successfully registering a business profile, a Tax Identification Number (TIN) certificate is issued by the TIN sub office co-located in ACBR. TIN is a ten digit number which is issued to all individuals, companies and organizations that operate in Afghanistan. It is a permanent identification number and never changes, but the date of issue has to be renewed annually on the date of expiration. Prior to renewal all overdue taxes should be paid to the Revenue Department of Ministry of Finance.
The ACBR application form and the referral letter from licensing office to ACBR are sufficient to obtain a TIN certificate. The letter and application is passed from the registration office to the TIN officer internally. This process takes up to half an hour and depends at the load of work of the ACBR office and the TIN office.
Specifications of all new businesses and investments are collected by the ACBR office and submitted for publication to either publication Directorate of Ministry of Justice, or to the Directorate of Information, Culture and Tourism.The text is drafted by the ACBR. Businesses can draft their own text if they would like to do so. The gazette entry will include, at a minimum, the following information:
After successfully covering steps 1-4, the business is issued a Certificate of Registration. Businesses should retain the registration certificate for their records. The registration certificate has no expiration date.
Once registration is completed, a referral memo is issued to the relevant licensing office stating that the business is registered, has been issued a TIN and published in the official gazette.