TY  - BOOK
ED  - Afghanistan. Ministry of Finance.
TI  - Income tax manual / Ministry of Finance, Islamic Republic of Afghanistan
U1  - KNF3573 .I53  2010  + /PDF/(1.21MB)  
CY  - Kabul : Ministry of Finance, 2010.
KW  - Income tax – Law and legislation – Afghanistan.
KW  - Taxation – Law and legislation – Afghanistan.
KW  - Taxation – Law and legislation – Afghanistan – Handbooks, manuals, etc.
KW  - Afghanistan. Laws, statutes, etc. 2009. Income tax law
N1  - Cover title.; “May 2010”.; “Version : 2010-08-001-001-E”—cover page; Also published and available in Dari and Pashtu.; Contents: Ministry of approval of the income tax manual—Introductory comments—Chapter 1 : general provisions—Chapter 2 : determination of taxable income—Chapter 3 : gain or loss from the sale, exchange or transfer of assets—Chapter 4 : partnerships—Chapter 5 : rules for accounting—Chapter 6 : special provisions for corporations and limited liability companies—Chapter 7 : taxation of insurance companies—Chapter 8 : taxation of banks, loan and investment corporations—Chapter 9 : withholding taxes on sources of income—Chapter 10 : business receipts tax—Chapter 11 : fixed taxes—Chapter 12 : taxation rules for qualifying extractive industry taxpayers—Chapter 13 : assessments, returns, objections and payment of tax—Chapter 14 : enforcement provisions—Chapter 15 : anti-avoidance—Chapter 16 : additional tax and penalties—Chapter 17 : final articles
UR  - http://dx.doi.org/10.2458/azu_acku_knf3573_i53_2010
ER  -