Afghanistan - The Challenge of VAT Implementation in Afghanistan
- B. Hassan
- International VAT Monitor, 2019 (Volume 30), No 2
- 4 March 2019
Afghanistan is going to implement VAT in December 2020 to diversify revenue much needed for boosting economic growth and stabilizing the economy. In this article, the author summarizes the main features of the Afghan VAT Law and highlights the challenges likely to be faced by the tax authorities in the implementation of the VAT system. The author also proposes a range of recommendations that might be instrumental in dealing with these challenges.