‫‪Schedule 1 - Ordinary Depreciation‬‬ ‫ﺟﺪول اول‪ :‬اﺳﺘﻬﻼﮎ ﻣﻌﻤﻮﻟﯽ‬

‫‪1‬‬ ‫‪Taxpayer Identification Number‬‬ ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ‫‪١‬‬

‫‪2‬‬ ‫‪Name of Taxpayer‬‬ ‫اﺳﻢ ﻣﺎﻟﻴﻪ ﻧﻬﺎد‬ ‫‪٢‬‬

‫‪Ordinary Depreciation‬‬ ‫اﺳﺘﻬﻼﮎ ﻋﺎدﯼ‬

‫ﻣﺤﺎﺳﺒﻪ اﺳﺘﻬﻼﮎ در ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ‬ ‫ﮐﺴﺮات ﺑﺎﺑﺖ اﺳﺘﻬﻼﮎ )از ورق ﺳﻨﺠﺶ‬
‫ﻧﻮرم اﺳﺘﻬﻼﮎ‬ ‫ﺻﻨﻒ ﺑﻨﺪﯼ داراﺋﯽ هﺎ‬
‫رهﻨﻤﺄ ﻣﺎﻟﻴﺎت اﺧﺬ ﮔﺮدد( )اﻓﻐﺎﻧﯽ(‬
‫داراﺋﯽ هﺎ ﺻﻮرت ﻣﻴﮕﻴﺮد‬
‫‪Depreciation deduction (From‬‬
‫‪Depreciation Calculation is contained in the‬‬
‫‪Rate‬‬ ‫‪the worksheet in the Tax‬‬ ‫‪Classification of property‬‬
‫‪worksheet or asset register‬‬
‫)‪Guide) (Afs‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪۵٠٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ دو ﺳﺎل‬
‫‪10‬‬
‫‪From worksheet or asset register‬‬ ‫‪50%‬‬ ‫‪AFS‬‬ ‫‪2-year property‬‬ ‫‪١٠‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪٣٣%‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﺳﻪ ﺳﺎل‬
‫‪٢٠‬‬
‫‪20‬‬
‫‪From worksheet or asset register‬‬ ‫‪33%‬‬ ‫‪AFS‬‬ ‫‪3-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪٢۵٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﭼﻬﺎرﺳﺎل‬
‫‪٣٠‬‬
‫‪30‬‬
‫‪From worksheet or asset register‬‬ ‫‪25%‬‬ ‫‪AFS‬‬ ‫‪4-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪٢٠٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﭘﻨﺞ ﺳﺎل‬
‫‪۴٠‬‬
‫‪40‬‬
‫‪From worksheet or asset register‬‬ ‫‪20%‬‬ ‫‪AFS‬‬ ‫‪5-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪١۵٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﺷﺶ و ﻧﻴﻢ ﺳﺎل‬
‫‪۵٠‬‬
‫‪50‬‬
‫‪From worksheet or asset register‬‬ ‫‪15%‬‬ ‫‪AFS‬‬ ‫‪6.5-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪١۴٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ هﻔﺖ ﺳﺎل‬
‫‪۶٠‬‬
‫‪60‬‬
‫‪From worksheet or asset register‬‬ ‫‪14%‬‬ ‫‪AFS‬‬ ‫‪7-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪١٠٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ دﻩ ﺳﺎل‬
‫‪٧٠‬‬
‫‪70‬‬
‫‪From worksheet or asset register‬‬ ‫‪10%‬‬ ‫‪AFS‬‬ ‫‪10-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪۶٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﺷﺎﻧﺰدﻩ و ﻧﻴﻢ ﺳﺎل‬
‫‪٨٠‬‬
‫‪80‬‬
‫‪From worksheet or asset register‬‬ ‫‪6%‬‬ ‫‪AFS‬‬ ‫‪16.5-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪۵٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﺑﻴﺴﺖ ﺳﺎل‬
‫‪٩٠‬‬
‫‪90‬‬
‫‪From worksheet or asset register‬‬ ‫‪5%‬‬ ‫‪AFS‬‬ ‫‪20-year property‬‬
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ اﺧﺬ ﮔﺮدد‬ ‫‪٢٪‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﭘﻨﺠﺎﻩ ﺳﺎل‬
‫‪١٠٠‬‬
‫‪100‬‬
‫‪From worksheet or asset register‬‬ ‫‪2%‬‬ ‫‪AFS‬‬ ‫‪50-year property‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪110‬‬ ‫‪١١٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪120‬‬ ‫‪١٢٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪130‬‬ ‫‪١٣٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪140‬‬ ‫‪١٤٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪150‬‬ ‫‪١٥٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬
‫ﻧﻮرم وﻧﻮﻋﻴﺖ داراﺋﯽ ﮐﻪ در ﻳﮑﯽ از ﮐﺘﮕﻮرﯼ هﺎﯼ ﻓﻮق ﺗﺸﺮﻳﺢ ﺷﺪﻩ ﻧﻤﻴﺘﻮاﻧﺪ‬ ‫اﻓﻐﺎﻧﯽ‬
‫‪160‬‬ ‫‪١٦٠‬‬
‫‪Self assessed rate and classification‬‬ ‫‪AFS‬‬

‫ﻣﺠﻤﻮع اﺳﺘﻬﻼﮎ ﻣﻌﻤﻮﻟﯽ ﺑﺎﺑﺖ ﺗﻤﺎم‬

‫‪Total ordinary depreciation for all assets‬‬
‫داراﺋﯽ هﺎ ))ﺳﻄﻮر ‪ ١٠‬اﻟﯽ ‪ ١٦٠‬ﺟﻤﻊ‬
‫‪200‬‬ ‫‪((add amounts from line 10 to line160) enter‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٢٠٠‬‬
‫))‪here and at line 90 in Section 4‬‬
‫ﮔﺮدد( ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ ‪٩٠‬‬
‫ﺑﺨﺶ ﭼﻬﺎرم درج ﮔﺮدد((‬
Schedule 2 - Accelerated Depreciation ‫ اﺳﺘﻬﻼﮎ ﺳﺮﻳﻊ‬:‫ﺟﺪول دوم‬
1 Taxpayer Identification Number ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ١

2 Name of Taxpayer ‫اﺳﻢ ﻣﺎﻟﻴﻪ ﻧﻬﺎد‬ ٢

Accelerated Depreciation ‫اﺳﺘﻬﻼﮎ ﺳﺮﻳﻊ‬

‫ﺁﻳﺎ اﺳﺘﻬﻼﮎ ﺳﺮﻳﻊ ﻗﺎﺑﻞ ﺗﻄﺒﻴﻖ‬
Accelerated depreciation?
(see Tax Guide for who qualifies)
Yes / No ‫ﺧﻴﺮ‬/‫ﺑﻠﯽ‬ ‫اﺳﺖ؟ )ﺑﻪ رهﻨﻤﺄ ﻣﺎﻟﻴﺎﺗﯽ ﻣﺮاﺟﻌﻪ‬
(‫ﮔﺮدد‬
‫ﺁﻳﺎ اﺳﺘﻬﻼﮎ ﺳﺮﻳﻊ ﻗﺎﺑﻞ ﺗﻄﺒﻴﻖ اﺳﺖ؟ )ﺟﻬﺖ اﺧﺬ در ﻣﻮرد‬ ‫ﮐﺴﺮات ﺑﺎﺑﺖ اﺳﺘﻬﻼﮎ )از ورق ﺳﻨﺠﺶ‬
‫ﻧﻮرم اﺳﺘﻬﻼﮎ‬ ‫ﺻﻨﻒ ﺑﻨﺪﯼ داراﺋﯽ هﺎ‬
(‫اﺷﺨﺎص واﺟﺪ ﺷﺮاﻳﻂ ﺑﻪ رهﻨﻤﺎ ﻣﺎﻟﻴﺎﺗﯽ ﻣﺮاﺟﻌﻪ ﮔﺮدد‬ (‫رهﻨﻤﺄ ﻣﺎﻟﻴﺎت اﺧﺬ ﮔﺮدد( )اﻓﻐﺎﻧﯽ‬

Depreciation deduction (From

Depreciation Calculation is contained in
Rate the worksheet in the Tax Classification of property
the worksheet or asset register
Guide) (Afs)
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ ﮔﺮدد‬ ٥٠٪ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ دو ﺳﺎل‬
10
From worksheet or asset register 50% AFS 2-year property ١٠
‫از ورق ﺳﻨﺠﺶ ﻳﺎ دﻓﺘﺮ ﺛﺒﺖ داراﺋﯽ هﺎ ﮔﺮدد‬ ٢٥٪ ‫اﻓﻐﺎﻧﯽ‬ ‫داراﺋﯽ ﺑﺎ ﺣﻴﺎت ﻣﺜﻤﺮ ﭼﻬﺎر ﺳﺎل‬
٢٠
20 From worksheet or asset register 25% AFS 4-year property

Total accelerated depreciation for all ‫ﻣﺠﻤﻮع اﺳﺘﻬﻼﮎ ﺑﺎﺑﺖ ﺗﻤﺎم داراﺋﯽ هﺎ‬
100 assets ((add amounts on line 10 and 20) AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﺟﻤﻊ ﺷﺪﻩ(ﻋﺪد ﺣﺎﺻﻠﻪ در‬٢٠ ‫ و‬١٠ ‫))ﺳﻄﻮر‬ ١٠٠
enter here and at line 100 in Section 4)) ((‫ ﺑﺨﺶ ﭼﻬﺎرم درج ﮔﺮدد‬١٠٠ ‫اﻳﻨﺠﺎ و ﺳﻄﺮ‬
Schedule 3 - 2% and 5% Business Receipts ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ )ﺑﻪ هﺪف‬%٥ ‫ و‬%٢ :‫ﺟﺪول ﺳﻮم‬
Tax Reconciliation (‫ﺗﻄﺒﻴﻖ‬
1 Taxpayer Identification Number ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ١

2 Name of Taxpayer ‫اﺳﻢ ﻧﻬﺎد‬ ٢

(‫ﺳﺮﺟﻤﻊ ﻋﻮاﻳﺪ ﺳﺎل )ﻗﺒﻞ از هﺮﻧﻮع ﮐﺴﺮات‬

Gross Receipts for the Year (before any

deductions)
2 % Business Receipt Tax ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ‬٪٢
Materials, equipment, services, transportation,
‫ ﺗﺮاﻧﺴﭙﻮرت و اﻋﻤﺎر ﺗﻌﻤﻴﺮات ﻣﻄﺎﺑﻖ‬،‫ ﺧﺪﻣﺎت‬،‫ وﺳﺎﻳﻞ‬،‫ﻣﻮاد‬
10 and constructions of buildings provided under AFS ‫اﻓﻐﺎﻧﯽ‬ ١٠
‫ﺑﻪ ﻗﺮارداد‬
terms of a contract

20 Premium income from insurance AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﻋﻮاﻳﺪ ﺑﺎﺑﺪ ﻓﺮوش ﺣﻖ ﺑﻴﻤﻪ‬ ٢٠

Sale of admissions to public entertainment

،‫ ﮐﻨﺴﺮت هﺎ‬،‫ ﺗﻴﺎﺗﺮ هﺎ‬،‫ ﻧﻤﺎﻳﺸﺎت‬،‫ﻓﺮوش ﺗﮑﺖ هﺎﯼ ﺳﻴﻨﻤﺎ‬
30 including cinema shows, plays, concerts, AFS ‫اﻓﻐﺎﻧﯽ‬ ٣٠
‫ ﻣﺴﺎﺑﻘﺎت ورزﺷﯽ و ﺳﺎﻳﺮ ﻋﻮاﻳﺪ ﻣﺸﺎﺑﻪ‬،‫ﻧﻨﺪارﺗﻮن هﺎ‬
exhibitions, sports and others of the same kind
Sales of products, goods, assets, and other ‫ داراﺋﯽ هﺎ و ﺳﺎﻳﺮ ﺧﺪﻣﺎت )ﺑﻪ‬،‫ اﺟﻨﺎس‬،‫ﻓﺮوش ﻣﺤﺼﻮﻻت‬
services (including services in Schedule 4 ‫ﺷﻤﻮل ﺧﺪﻣﺎت ﻣﻨﺪرج ﺟﺪول ﭼﻬﺎرم در ﺻﻮرﺗﻴﮑﻪ ﺳﺮﺟﻤﻊ‬
40 AFS ‫اﻓﻐﺎﻧﯽ‬ ۴٠
where the Gross Receipts from the service are ‫ اﻓﻐﺎﻧﯽ در‬١٠٠،٠٠٠ ‫ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﺧﺪﻣﺎت ﻣﺬﮐﻮر ﮐﻤﺘﺮ از‬
less than 100,000 afghanis per month) (‫ﻣﺎﻩ ﺑﺎﺷﺪ‬
50 Total (Add line 10 through to line 40) AFS ‫اﻓﻐﺎﻧﯽ‬ (‫ ﺟﻤﻊ ﻣﻴﮕﺮدﻧﺪ‬۴٠ ‫ اﻟﯽ‬١٠ ‫ﻣﺠﻤﻮﻋﻪ )ﺳﻄﻮر‬ ۵٠

Multiply line 50 by 2% (Enter here and on line ٣٠ ‫ )ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ‬%٢ ‫ ﺿﺮب در‬٥٠ ‫ﺳﻄﺮ‬
60 AFS ‫اﻓﻐﺎﻧﯽ‬ ۶٠
30 of Section 4) (‫ﺑﺨﺶ ﭼﻬﺎرم‬
‫رﺑﻊ‬
70 Amount of 2% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٧٠
Q1 ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٢ ‫اول‬
‫رﺑﻊ‬
80 Amount of 2% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٨٠
Q2 ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٢ ‫دوم‬
‫رﺑﻊ‬
90 Amount of 2% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٩٠
Q3 ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٢ ‫ﺳﻮم‬
‫رﺑﻊ‬
100 Amount of 2% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ١٠٠
Q4 ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٢ ‫ﭼﻬﺎرم‬
Total amount of 2% BRT already paid (Add ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٢ ‫ﻣﺠﻤﻮع‬
110 AFS ‫اﻓﻐﺎﻧﯽ‬ ١١٠
lines 70 to 100) (‫ ﺟﻤﻊ ﻣﻴﮕﺮدد‬١٠٠ ‫ اﻟﯽ‬٧٠‫)ﺳﻄﻮر‬
Total amount of 2% BRT payable ((subtract ١١٠‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﻗﺎﺑﻞ ﺗﺎدﻳﻪ ))ﺳﻄﺮ‬%٢ ‫ﻣﺠﻤﻮع‬
120 line 110 from line 60) AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺗﻔﺮﻳﻖ ﻣﻴﮕﺮدد( ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ‬٦٠ ‫ از ﺳﻄﺮ‬١٢٠
Enter here and on line 130 of Section 2)) ((‫ ﺑﺨﺶ دوم درج ﻣﻴﮕﺮدد‬١٣٠

(‫ﺳﺮﺟﻤﻊ ﻋﻮاﻳﺪ ﺳﺎل )ﻗﺒﻞ از هﺮﻧﻮع ﻣﺠﺮاﺋﯽ‬

Gross Receipts for the Year (before any

deductions)
5 % Business Receipt Taxes ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ‬٪ ۵
Commissions, fees, interest, dividends, rent, ‫ ﺣﻖ اﻻﻣﺘﻴﺎز و‬،‫ ﮐﺮاﻳﻪ‬،‫ ﻣﻔﺎد ﺳﻬﻢ‬،‫ ﺗﮑﺘﺎﻧﻪ‬،‫ اﺟﺮت‬،‫ﮐﻤﻴﺸﻦ‬
200 AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٠٠
royalties, and similar income ‫ﻋﻮاﻳﺪ ﻣﺸﺎﺑﻪ‬
Multiply line 200 by 5% (Enter here and on ‫ )ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ‬%٥ ‫ ﺿﺮب در‬٢٠٠ ‫ﺳﻄﺮ‬
210 AFS ‫اﻓﻐﺎﻧﯽ‬ ٢١٠
line 40 of Section 4) (‫ ﺑﺨﺶ ﭼﻬﺎرم درج ﮔﺮدد‬٤٠
‫رﺑﻊ‬
220 Q1 Amount of 5% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٢٠
‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٥ ‫اول‬
‫رﺑﻊ‬
230 Q2 Amount of 5% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٣٠
‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٥ ‫دوم‬
‫رﺑﻊ‬
240 Q3 Amount of 5% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٤٠
‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٥ ‫ﺳﻮم‬
‫رﺑﻊ‬
250 Q4 Amount of 5% BRT already paid AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٥٠
‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٥ ‫ﺟﻬﺎرم‬
Total amount of 5% BRT already paid (Add ‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬%٥ ‫ﻣﺠﻤﻮع‬
260 AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٦٠
line 220 to line 250) (‫ ﺟﻤﻊ ﻣﻴﮕﺮدد‬٢٥٠ ‫ اﻟﯽ‬٢٢٠‫)ﺳﻄﻮر‬
Total amount of 5% BRT payable ((subtract ٢٦٠‫ ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﻗﺎﺑﻞ ﺗﺎدﻳﻪ ))ﺳﻄﺮ‬%٥ ‫ﻣﺠﻤﻮع‬
270 line 260 from line 210) AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺗﻔﺮﻳﻖ ﻣﻴﮕﺮدد( ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ‬٢١٠ ‫ از ﺳﻄﺮ‬٢٧٠
Enter here and on line 140 of Section 2)) ((‫ ﺑﺨﺶ دوم درج ﻣﻴﮕﺮدد‬١٤٠
‫‪Schedule 4 - 10% Business Receipts Tax Reconciliation‬‬ ‫ﺟﺪول ﭼﻬﺎرم‪ %١٠ :‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ )ﺑﻪ هﺪف ﺗﻄﺒﻴﻖ(‬

‫‪1‬‬ ‫‪Taxpayer Identification Number‬‬ ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ‫‪١‬‬

‫‪2‬‬ ‫‪Name of Taxpayer‬‬ ‫اﺳﻢ ﻧﻬﺎد‬ ‫‪٢‬‬

‫‪10 % Business Receipt Tax‬‬ ‫‪ ٪ ١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ‬

‫ﻋﻮاﻳﺪ ﺣﺎﺻﻠﻪ از ﻋﺮﺿﻪ ﺧﺪﻣﺎت در ﺟﺮﻳﺎن ﺳﺎل )ﻗﺒﻞ وﺿﻊ‬
‫هﺮﻧﻮع ﮐﺴﺮات(‬

‫‪Income Derived from the Services‬‬

‫)‪for the Year (before any deductions‬‬

‫‪Income derived from guest house and hotel‬‬ ‫ﻋﻮاﻳﺪ ﺣﺎﺻﻠﻪ ﺑﺎﺑﺖ ﻋﺮﺿﻪ ﺧﺪﻣﺎت در ﻣﻬﻤﺎﻧﺨﺎﻧﻪ ﻳﺎ هﻮﺗﻞ )هﺮﮔﺎﻩ ﻋﻮاﻳﺪ‬
‫‪10‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪١٠‬‬
‫)‪services (if 100,000 afghanis or more per month‬‬ ‫ﻣﺬﮐﻮر ﺑﻴﺸﺘﺮ از ‪ ١٠٠٠٠٠‬اﻓﻐﺎﻧﯽ ﺑﺎﺷﺪ(‬

‫‪Income derived from restaurant services (if‬‬ ‫ﻋﻮاﻳﺪ ﺣﺎﺻﻠﻪ ﺑﺎﺑﺖ ﻋﺮﺿﻪ ﺧﺪﻣﺎت در رﺳﺘﻮراﻧﺖ )هﺮﮔﺎﻩ ﻋﻮاﻳﺪ ﻣﺬﮐﻮر‬
‫‪20‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٢٠‬‬
‫)‪100,000 afghanis or more per month‬‬ ‫‪١٠٠٠٠٠‬اﻓﻐﺎﻧﯽ ﺑﻴﺸﺘﺮ ﺑﺎﺷﺪ(‬

‫‪Income derived from telecommunications‬‬ ‫ﻋﻮاﻳﺪ ﻧﺎﺧﺎﻟﺺ ﺣﺎﺻﻠﻪ ﺑﺎﺑﺖ ﻋﺮﺿﻪ ﺧﺪﻣﺎت ﻣﺨﺎﺑﺮاﺗﯽ )هﺮﮔﺎﻩ ﻋﻮاﻳﺪ‬
‫‪30‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٣٠‬‬
‫)‪services (if 100,000 afghanis or more per month‬‬ ‫ﻣﺬﮐﻮر ‪ ١٠٠٠٠٠‬اﻓﻐﺎﻧﯽ ﻳﺎ ﺑﻴﺸﺘﺮ ﺑﺎﺷﺪ(‬

‫‪Income derived from airline services (if 100,000‬‬ ‫ﻋﻮاﻳﺪ ﺣﺎﺻﻠﻪ ﺑﺎﺑﺖ ﻋﺮﺿﻪ ﺧﺪﻣﺎت ﻣﺴﺎﻓﺮﺑﺮﯼ هﻮاﺋﯽ )هﺮﮔﺎﻩ ﻋﻮاﻳﺪ‬
‫‪40‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٤٠‬‬
‫)‪afghanis or more per month‬‬ ‫ﻣﺬﮐﻮر ‪ ١٠٠٠٠٠‬اﻓﻐﺎﻧﯽ ﻳﺎ ﺑﻴﺸﺘﺮ ﺑﺎﺷﺪ(‬

‫)‪50 Total (Add line 10 through to line 40‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺠﻤﻮع ﻋﻮاﻳﺪ )ﺳﻄﻮر ‪ ١٠‬اﻟﯽ ‪ ٤٠‬ﺟﻤﻊ ﮔﺮدد(‬ ‫‪٥٠‬‬

‫‪Multiply line 50 by 10% (Enter here and on line‬‬ ‫ﺳﻄﺮ ‪ ٥٠‬ﺿﺮب در ‪) %١٠‬ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ ‪ ٥٠‬ﺑﺨﺶ‬
‫‪60‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٦٠‬‬
‫)‪50 of Section 4‬‬ ‫ﭼﻬﺎرم درج ﻣﻴﮕﺮدد(‬

‫رﺑﻊ‬
‫‪70‬‬ ‫‪Q1‬‬ ‫‪Amount of 10% BRT already paid‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬
‫اول‬
‫‪٧٠‬‬

‫رﺑﻊ‬
‫‪80‬‬ ‫‪Q2‬‬ ‫‪Amount of 10% BRT already paid‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬
‫دوم‬
‫‪٨٠‬‬

‫رﺑﻊ‬
‫‪90‬‬ ‫‪Q3‬‬ ‫‪Amount of 10% BRT already paid‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬
‫ﺳﻮم‬
‫‪٩٠‬‬

‫رﺑﻊ‬
‫‪100‬‬ ‫‪Q4‬‬ ‫‪Amount of 10% BRT already paid‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺟﻬﺎرم ‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ‬ ‫‪١٠٠‬‬

‫‪Total amount of 10% BRT already paid (Add line‬‬ ‫ﻣﺠﻤﻮع ‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﺗﺎدﻳﻪ ﺷﺪﻩ )ﺳﻄﻮر ‪ ٧٠‬اﻟﯽ‬
‫‪110‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪١١٠‬‬
‫)‪70 through to line 100‬‬ ‫‪١٠٠‬ﺟﻤﻊ ﮔﺮدد(‬

‫‪Total amount of 10% BRT payable ((subtract‬‬ ‫ﻣﺠﻤﻮع ‪ %١٠‬ﻣﺎﻟﻴﻪ ﻣﻌﺎﻣﻼت اﻧﺘﻔﺎﻋﯽ ﻗﺎﺑﻞ ﺗﺎدﻳﻪ ))ﺳﻄﺮ‪ ١١٠‬از ﺳﻄﺮ‬
‫‪200 line 110 from line 60) enter here and on line‬‬ ‫‪AFS‬‬ ‫‪ ٦٠‬ﺗﻔﺮﻳﻖ ﻣﻴﮕﺮدد( ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ ‪ ١٥٠‬ﺑﺨﺶ دوم درج اﻓﻐﺎﻧﯽ‬ ‫‪٢٠٠‬‬
‫))‪150 of Section 2‬‬ ‫ﮔﺮدد((‬
‫‪Schedule 5 - Receipts or Payments with a‬‬
‫ﭼﺪول ﭘﻨﭽﻢ‪ :‬ﻋﻮاﻳﺪ و ﺗﺎدﻳﺎت ﺑﻪ اﺷﺨﺎص ﻣﺮﺗﺒﻂ )ﻗﻴﻤﺖ ﮔﺬارﯼ اﻧﺘﻘﺎﻟﯽ(‬
‫)‪Connected Person (Transfer Pricing‬‬

‫‪1‬‬
‫‪Taxpayer Identification Number‬‬ ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ‫‪١‬‬

‫‪2‬‬ ‫‪Name of Taxpayer‬‬ ‫اﺳﻢ ﻧﻬﺎد‬ ‫‪٢‬‬

‫‪Place brackets ( ) around receipts‬‬ ‫ﻋﻮاﻳﺪ را داﺧﻞ ﻗﻮﺳﻴﻦ ) ( ﻗﺮار دهﻴﺪ‪.‬‬

‫‪Note: all receipts and payments must be at‬‬

‫‪the market rate‬‬
‫ﻳﺎدداﺷﺖ‪ :‬ﺗﻤﺎم ﻣﺼﺎرف و ﻋﻮاﻳﺪ ﺑﺎﻳﺪ ﺑﻪ ﻧﺮخ روز ﺑﺎﺷﻨﺪ‪.‬‬

‫‪10‬‬ ‫‪Advertising and entertainment‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫اﻋﻼﻧﺎت و ﺿﻴﺎﻓﺖ هﺎ‬ ‫‪١٠‬‬

‫‪20‬‬ ‫‪Bad debts‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎﯼ ﻻﺣﺼﻮل‬ ‫‪٢٠‬‬

‫‪30‬‬ ‫‪Car and truck expenses‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف وﺳﺎﻳﻂ ﻧﻘﻠﻴﻪ‬ ‫‪٣٠‬‬

‫‪40‬‬ ‫‪Commissions and fees‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﮐﻤﻴﺸﻦ و اﺟﺮت هﺎ‬ ‫‪٤٠‬‬

‫‪50‬‬ ‫‪Insurance‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺑﻴﻤﻪ‬ ‫‪٥٠‬‬

‫‪60‬‬ ‫‪Interest, discounts‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺗﮑﺘﺎﻧﻪ‪ ،‬ﺗﺨﻔﻴﻒ‬ ‫‪٦٠‬‬

‫‪70‬‬ ‫‪Loans - interest bearing‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎ ‪ -‬ﺑﺎ ﺗﮑﺘﺎﻧﻪ‬ ‫‪٧٠‬‬

‫‪80‬‬ ‫‪Loans - interest free‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎ ‪ -‬ﺑﺪون ﺗﮑﺘﺎﻧﻪ‬ ‫‪٨٠‬‬

‫‪90‬‬ ‫‪Legal and professional services‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺧﺪﻣﺎت ﺣﻘﻮﻗﯽ و ﻣﺴﻠﮑﯽ‬ ‫‪٩٠‬‬

‫‪100‬‬ ‫‪Office expenses‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ادارﯼ )درﻳﺎﻓﺖ ﺷﺪﻩ‪ /‬ﺗﺎدﻳﻪ ﺷﺪﻩ(‬ ‫‪١٠٠‬‬

‫‪Management, financial, administrative,‬‬

‫‪110‬‬
‫‪marketing, training‬‬
‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﻣﺎﻟﯽ‪ ،‬ادارﯼ‪ ،‬ﺑﺎزارﻳﺎﺑﯽ‪ ،‬ﺁﻣﻮزﺷﯽ و‬ ‫‪١١٠‬‬

‫‪120‬‬ ‫‪Repairs and maintenance‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﺗﺮﻣﻴﻤﺎت‪ ،‬ﺣﻔﻆ وﻣﺮاﻗﺒﺖ‬ ‫‪١٢٠‬‬

‫‪130‬‬ ‫‪Rent or lease payments‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﮐﺮاﻳﻪ ﺗﺎدﻳﻪ ﺷﺪﻩ ‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﮐﺮاﻳﻪ‬ ‫‪١٣٠‬‬

‫‪140‬‬ ‫‪Research and development‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﺗﺤﻘﻴﻖ و اﻧﮑﺸﺎف‬ ‫‪١٤٠‬‬

‫‪150‬‬ ‫‪Royalties‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺣﻖ اﻻﻣﺘﻴﺎز ﺗﺎدﻳﻪ ﺷﺪﻩ‪ /‬ﺣﺎﺻﻠﻪ‬ ‫‪١٥٠‬‬

‫‪160‬‬ ‫‪Stock in trade and raw materials‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺎﻟﺘﺠﺎرﻩ و ﻣﻮاد ﺧﺎم‬ ‫‪١٦٠‬‬

‫‪170‬‬ ‫‪Supplies‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺗﺪارﮐﺎت و اﺟﻨﺎس‬ ‫‪١٧٠‬‬

‫‪180‬‬ ‫‪Technical, construction‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﺗﺨﻨﻴﮑﯽ و ﺳﺎﺧﺘﻤﺎﻧﯽ‬ ‫‪١٨٠‬‬

‫ﻣﺼﺎرف ﺑﺮق‪ ،‬ﺁب‪ ،‬ﺗﻠﻴﻔﻮن وﻏﻴﺮﻩ )ﺗﺎدﻳﻪ ﺷﺪﻩ ﺗﻮﺳﻂ‬

‫‪190‬‬ ‫‪Utilities‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪١٩٠‬‬
‫ﺷﺨﺺ ﺛﺎﻟﺚ(‬

‫‪200‬‬ ‫‪Other receipts not already listed‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺎﻳﺮ ﻋﻮاﻳﺪ ﮐﻪ در ﻓﻮق ذﮐﺮ ﻧﺸﺪﻩ‬ ‫‪٢٠٠‬‬

‫‪210‬‬ ‫‪Other payments not already listed‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺎﻳﺮ ﻣﺼﺎرف ﻳﺎ ﺗﺎدﻳﺎت ﮐﻪ در ﻓﻮق ذﮐﺮ ﻧﺸﺪﻩ‬ ‫‪٢١٠‬‬

‫‪Total receipts (add all lines with‬‬ ‫ﻣﺠﻤﻮع ﻋﻮاﻳﺪ )ﺗﻤﺎم ﺳﻄﻮر ﮐﻪ داﺧﻞ ﻗﻮﺳﻴﻦ اﻧﺪ‬
‫‪250‬‬
‫)) ( ‪amounts in brackets‬‬
‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٢٥٠‬‬
‫ﺟﻤﻊ ﻣﻴﺸﻮﻧﺪ(‬
‫ﻣﺠﻤﻮع ﻣﺼﺎرف ﻳﺎ ﺗﺎدﻳﺎت )ﺗﻤﺎم ﺳﻄﻮر ﺑﺪون‬
‫‪300‬‬ ‫)‪Total payments (add all other lines‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪٣٠٠‬‬
‫ﻗﻮﺳﻴﻦ ﺟﻤﻊ ﻣﻴﺸﻮﻧﺪ(‬
‫‪Schedule 6 - Payments or Amounts Incurred‬‬
‫ﺟﺪول ﺷﺸﻢ‪ :‬ﺗﺎدﻳﺎت ﻳﺎ ﻣﺒﺎﻟﻎ ﮐﻪ ﻣﻨﺤﻴﺚ دﻳﻦ ﻧﻤﺎﻳﻨﺪﮔﯽ ﻳﺎ دﻓﺘﺮ ﻣﺮﮐﺰﯼ‬
‫‪to a Foreign Branch or Foreign Headquarters‬‬
‫ﺧﺎرﺟﯽ ﺷﻨﺎﺧﺘﻪ ﺷﺪﻩ اﺳﺖ )ﺑﻨ ًﺎ ﻣﻨﺤﻴﺚ ﻣﻔﺎد ﺳﻬﻢ ﺗﻠﻘﯽ ﻣﻴﮕﺮدد(‬
‫)‪(Deemed Dividends‬‬

‫‪1‬‬ ‫‪Taxpayer Identification Number‬‬ ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ‫‪١‬‬

‫‪2‬‬ ‫‪Name of Taxpayer‬‬ ‫اﺳﻢ ﻧﻬﺎد‬ ‫‪٢‬‬

‫‪Payments or Amounts Incurred by a branch of a foreign‬‬

‫ﺗﺎدﻳﺎت ﻳﺎ ﻣﺒﺎﻟﻎ ﮐﻪ ﻣﻨﺤﻴﺚ دﻳﻦ ﻧﻤﺎﻳﻨﺪﮔﯽ ﻳﮏ ﻧﻬﺎد ﺧﺎرﺟﯽ ﺑﻪ ﻳﮏ ﺑﺨﺶ‬
‫‪entity to another part of the foreign entity are deemed to‬‬
‫‪be Dividends‬‬
‫دﻳﮕﺮ ﻧﻬﺎد ﺧﺎرﺟﯽ ﺷﻨﺎﺧﺘﻪ ﺷﺪﻩ و درﻧﺘﻴﺠﻪ ﻣﻔﺎد ﺳﻬﻢ ﺗﻠﻘﯽ ﻣﻴﮕﺮدد‬

‫‪10‬‬ ‫‪Advertising and entertainment‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫اﻋﻼﻧﺎت و ﺿﻴﺎﻓﺖ هﺎ‬ ‫‪١٠‬‬

‫‪20‬‬ ‫‪Bad debts‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎﯼ ﻻﺣﺼﻮل‬ ‫‪٢٠‬‬

‫‪30‬‬ ‫‪Car and truck expenses‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف وﺳﺎﻳﻂ ﻧﻘﻠﻴﻪ‬ ‫‪٣٠‬‬

‫‪40‬‬ ‫‪Commissions and fees‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﮐﻤﻴﺸﻦ و اﺟﺮت هﺎ‬ ‫‪٤٠‬‬

‫‪50‬‬ ‫‪Insurance‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺑﻴﻤﻪ‬ ‫‪٥٠‬‬

‫‪60‬‬ ‫‪Interest, discounts‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺗﮑﺘﺎﻧﻪ‪ ،‬ﺗﺨﻔﻴﻒ‬ ‫‪٦٠‬‬

‫‪70‬‬ ‫‪Loans - interest bearing‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎ ‪ -‬ﺑﺎ ﺗﮑﺘﺎﻧﻪ‬ ‫‪٧٠‬‬

‫‪80‬‬ ‫‪Loans - interest free‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻗﺮﺿﻪ هﺎ ‪ -‬ﺑﺪون ﺗﮑﺘﺎﻧﻪ‬ ‫‪٨٠‬‬

‫‪90‬‬ ‫‪Legal and professional services‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺧﺪﻣﺎت ﺣﻘﻮﻗﯽ و ﻣﺴﻠﮑﯽ‬ ‫‪٩٠‬‬

‫‪100‬‬ ‫‪Office expenses‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ادارﯼ )درﻳﺎﻓﺖ ﺷﺪﻩ‪ /‬ﺗﺎدﻳﻪ ﺷﺪﻩ(‬ ‫‪١٠٠‬‬

‫‪Management, financial, administrative,‬‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﻣﺎﻟﯽ‪ ،‬ادارﯼ‪ ،‬ﺑﺎزارﻳﺎﺑﯽ‪ ،‬ﺁﻣﻮزﺷﯽ‬

‫‪110‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪١١٠‬‬
‫‪marketing, training‬‬ ‫و ﻏﻴﺮﻩ‬

‫‪120‬‬ ‫‪Repairs and maintenance‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﺗﺮﻣﻴﻤﺎت‪ ،‬ﺣﻔﻆ وﻣﺮاﻗﺒﺖ‬ ‫‪١٢٠‬‬

‫‪130‬‬ ‫‪Rent or lease payments‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﮐﺮاﻳﻪ ﺗﺎدﻳﻪ ﺷﺪﻩ ‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﮐﺮاﻳﻪ‬ ‫‪١٣٠‬‬

‫‪140‬‬ ‫‪Research and development‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف‪ /‬ﻋﻮاﻳﺪ ﺑﺎﺑﺖ ﺗﺤﻘﻴﻖ و اﻧﮑﺸﺎف‬ ‫‪١٤٠‬‬

‫‪150‬‬ ‫‪Royalties‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺣﻖ اﻻﻣﺘﻴﺎز ﺗﺎدﻳﻪ ﺷﺪﻩ‪ /‬ﺣﺎﺻﻠﻪ‬ ‫‪١٥٠‬‬

‫‪160‬‬ ‫‪Stock in trade and raw materials‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺎﻟﺘﺠﺎرﻩ و ﻣﻮاد ﺧﺎم‬ ‫‪١٦٠‬‬

‫‪170‬‬ ‫‪Supplies‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺗﺪارﮐﺎت و اﺟﻨﺎس‬ ‫‪١٧٠‬‬

‫‪180‬‬ ‫‪Technical, construction‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﺼﺎرف ‪ /‬ﻋﻮاﻳﺪ ﺗﺨﻨﻴﮑﯽ و ﺳﺎﺧﺘﻤﺎﻧﯽ‬ ‫‪١٨٠‬‬

‫ﻣﺼﺎرف ﺑﺮق‪ ،‬ﺁب‪ ،‬ﺗﻠﻴﻔﻮن وﻏﻴﺮﻩ )ﺗﺎدﻳﻪ ﺷﺪﻩ ﺗﻮﺳﻂ‬

‫‪190‬‬ ‫‪Utilities‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪١٩٠‬‬
‫ﺷﺨﺺ ﺛﺎﻟﺚ(‬

‫‪200‬‬ ‫‪Other payments or amounts‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺎﻳﺮ ﻋﻮاﻳﺪ ﮐﻪ در ﻓﻮق ذﮐﺮ ﻧﺸﺪﻩ‬ ‫‪٢٠٠‬‬

‫‪Total payments or amounts incurred ((add‬‬ ‫ﻣﺠﻤﻮع ﺗﺎدﻳﺎت ﻳﺎ ﻣﺒﺎﻟﻎ ﻣﺘﻘﺒﻞ ﺷﺪﻩ ))ﺳﻄﻮر ‪ ١٠‬اﻟﯽ‬
‫‪250‬‬ ‫‪lines 10 through to line 200) enter here and‬‬ ‫‪AFS‬‬ ‫اﻓﻐﺎﻧﯽ‬ ‫‪ ٢٠٠ ٢٥٠‬ﺟﻤﻊ ﻣﻴﮕﺮدد( ﻋﺪد ﺣﺎﺻﻠﻪ در اﻳﻨﺠﺎ و ﺳﻄﺮ ‪١١٠‬‬
‫))‪add to line 110 in Section 4‬‬ ‫ﺑﺨﺶ ﭼﻬﺎرم درج ﻣﻴﮕﺮدد((‬
‫‪Have any of these payments been included‬‬
‫‪Yes /‬‬ ‫ﺁﻳﺎ ﻳﮑﯽ از اﻳﻦ ﻧﻮع ﺗﺎدﻳﺎت ﺷﺎﻣﻞ ﺑﺨﺶ ﭼﻬﺎرم )ﻣﺤﺎﺳﺒﻪ‬
‫‪300‬‬ ‫‪at other line 110 of Section 4, Allowable‬‬
‫‪No‬‬
‫ﺑﻠﯽ‪ /‬ﺧﻴﺮ‬
‫ﮐﺴﺮات ﻗﺎﺑﻞ ﻣﺠﺮاﺋﯽ( ﮔﺮدﻳﺪﻩ اﺳﺖ؟‬
‫‪٣٠٠‬‬
‫?‪Deduction Calculation‬‬
‫‪Have any of these payments been included‬‬
‫‪Yes /‬‬ ‫ﺁﻳﺎ ﻳﮑﯽ از اﻳﻦ ﻧﻮع ﺗﺎدﻳﺎت ﺷﺎﻣﻞ ﻳﮑﯽ از ﺳﻄﻮردر ﺑﺨﺶ‬
‫‪350‬‬ ‫‪at other lines of Section 4, Allowable‬‬
‫‪No‬‬
‫ﺑﻠﯽ‪ /‬ﺧﻴﺮ‬
‫ﭼﻬﺎرم )ﻣﺤﺎﺳﺒﻪ ﮐﺴﺮات ﻣﺠﺎز( ﮔﺮدﻳﺪﻩ اﺳﺖ؟‬
‫‪٣٥٠‬‬
‫?‪Deduction Calculation‬‬
Schedule 7 - Foreign Tax Credit Calculation
Taxpayer Identification Number
Name of Taxpayer

Tax Credit Calculation - Country 1 Foreign Country:

1 Total Income Tax (line 70 of section 2 of the Income Tax Return) AFS

2 Taxable income from this foreign country AFS

3 Taxable loss from foreign country, carried forward from previous year/s AFS

4 Net taxable income from this foreign country (subtract line 3 from line 2) AFS

5 Multiply line 1 by line 4 AFS

Total taxable income from all countries (line 60 of Section 2 of the Annual
6 Income Tax Return)
AFS

7 Credit 1 - divide line 5 by line 6 AFS

The total income tax credit for taxable income from this foreign country is the lesser of the above calculation
and the actual income tax due and paid in the foreign country.
TAX CREDIT - COUNTRY 1 AFS

Tax Credit Calculation - Country 2 Foreign Country:

1 Total Income Tax (line 70 of section 2 of the Income Tax Return) AFS

2 Taxable income from this foreign country AFS

3 Taxable loss from foreign country, carried forward from previous year/s AFS

4 Net taxable income from this foreign country (subtract line 3 from line 2) AFS

5 Multiply line 1 by line 4 AFS

Total taxable income from all countries (line 60 of Section 2 of the Annual
6 Income Tax Return)
AFS

7 Credit 1 - divide line 5 by line 6 AFS

The total income tax credit for taxable income from this foreign country is the lesser of the above calculation
and the actual income tax due and paid in the foreign country.
TAX CREDIT - COUNTRY 2 AFS

Tax Credit Calculation - Country 3 Foreign Country:

1 Total Income Tax (line 70 of section 2 of the Income Tax Return) AFS

2 Taxable income from this foreign country AFS

3 Taxable loss from foreign country, carried forward from previous year/s AFS

4 Net taxable income from this foreign country (subtract line 3 from line 2) AFS

5 Multiply line 1 by line 4 AFS

Total taxable income from all countries (line 60 of Section 2 of the Annual
6 Income Tax Return)
AFS

7 Credit 1 - divide line 5 by line 6 AFS

The total income tax credit for taxable income from this foreign country is the lesser of the above calculation
and the actual income tax due and paid in the foreign country.
TAX CREDIT - COUNTRY 3 AFS

TOTAL FOREIGN INCOME - ALL FOREIGN COUNTRIES:

AFS
Enter here and at line 120 of section 3 of the Income Tax Return

TOTAL TAX CREDIT - ALL FOREIGN COUNTRIES:

AFS
Enter here and at line 80 of section 2 of the Income Tax Return
Schedule 8 - Balance Sheet ‫ ﺑﻴﻼﻧﺲ اﺧﺘﺘﺎﻣﻴﻪ‬- 8 ‫ﺟﺪول‬
Taxpayer Identification
1 ‫ﻧﻤﺒﺮ ﺗﺸﺨﻴﺼﻴﻪء ﻧﻬﺎد‬ ١
Number
2 Name of Taxpayer ‫اﺳﻢ ﻧﻬﺎد‬ ٢
Assets ‫داراﺋﯽ هﺎ‬
Current Assets 1385 /١٣٨٥ 1384 /١٣٨٤ ‫داراﺋﯽ هﺎﯼ ﺟﺎرﯼ‬
Cash and Cash Equivalents
10
at Bank
AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﭘﻮل ﻧﻘﺪ و ﻣﻌﺎدل ﺁن در ﺑﺎﻧﮏ‬ ١٠
Cash and Cash Equivalents
20
on Hand
AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﭘﻮل ﻧﻘﺪ ﻣﻮﺟﻮد و ﻣﻌﺎدل ﺁن‬ ٢٠
30 Financial Investments AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺮﻣﺎﻳﻪ هﺎﯼ ﻣﺎﻟﯽ‬ ٣٠
40 Inventories / Finished Goods AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ اﺟﻨﺎس ﮐﺎر ﺗﻤﺎم‬/ ‫ﻣﺎل ﻣﻮﺟﻮد‬ ٤٠
50 Other Intangible Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺎﻳﺮ داراﺋﯽ هﺎﯼ ﻏﻴﺮ ﻣﻠﻤﻮس‬ ٥٠
60 Raw Materials AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﻮاد ﺧﺎم‬ ٦٠
70 Trade and Other Receivables AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﻣﻌﺎﻣﻼت و ﺳﺎﻳﺮ ﻃﻠﺒﺎت‬ ٧٠
Work in Progress / Unfinished
80
Goods
AFS ‫اﻓﻐﺎﻧﯽ‬ ‫اﺟﻨﺎس ﻧﺎ ﺗﻤﺎم‬/‫ﻣﺤﺼﻮﻻت‬ ٨٠
90 Other Current Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ﺳﺎﻳﺮ داراﺋﯽ هﺎﯼ ﺟﺎرﯼ‬ ٩٠
100 Total Current Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع داراﺋﯽ هﺎﯼ ﺟﺎرﯼ‬١٠٠
Non-Current Assets (Fixed Assets) ‫داراﺋﯽ هﺎﯼ ﻏﻴﺮ ﺟﺎرﯼ ﻳﺎ ﺛﺎﺑﺖ‬
110 Financial Investments AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺮﻣﺎﻳﻪ هﺎﯼ ﻣﺎﻟﯽ‬١١٠
120 Goodwill AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺮﻗﻔﻠﯽ‬١٢٠
130 Land and Buildings AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ زﻣﻴﻦ و ﺗﻌﻤﻴﺮات‬١٣٠
140 Other Intangible Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ داراﺋﯽ هﺎﯼ ﻏﻴﺮ ﻣﻠﻤﻮس‬١٤٠
150 Other Receivables AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ ﻃﻠﺒﺎت‬١٥٠
160 Property, Plant and Equipment AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺎﺷﻴﻦ ﺁﻻت و وﺳﺎﻳﻞ‬،‫ ﺗﺠﻬﻴﺰات‬١٦٠
170 Other Non-Current Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ داراﺋﯽ ﺛﺎﺑﺖ‬١٧٠
180 Total Non-Current Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع داراﺋﯽ هﺎﯼ ﺛﺎﺑﺖ‬١٨٠
190 Total Assets AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع داراﺋﯽ هﺎ‬١٩٠
Liabilities and Equity ‫دﻳﻮن و ﺳﺮﻣﺎﻳﻪ‬
Current Liabilities ‫دﻳﻮن ﺟﺎرﯼ‬
200 Bank Overdrafts AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ اﺿﺎﻓﻪ ﺑﺮات ﺑﺎﻧﮑﯽ‬٢٠٠
210 Borrowings (Current portion) AFS ‫اﻓﻐﺎﻧﯽ‬ (‫ ﻗﺮوض )ﺑﺨﺶ ﻓﻌﻠﯽ‬٢١٠
220 Current Tax Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ وﺟﺎﻳﺐ ﻣﺎﻟﻴﺎﺗﯽ ﺟﺎرﯼ‬٢٢٠
230 Provisions (Short-term) AFS ‫اﻓﻐﺎﻧﯽ‬ (‫ ذﺧﺎﻳﺮ )ﮐﻮﺗﺎﻩ ﻣﺪت‬٢٣٠
240 Trade and Other Payables AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﻌﺎﻣﻼت و ﺳﺎﻳﺮ دﻳﻮن‬٢٤٠
250 Other Current Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ دﻳﻮن ﺟﺎرﯼ‬٢٥٠
260 Total Current Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع دﻳﻮن ﺟﺎرﯼ‬٢٦٠
Non-Current Liabilities (Fixed Liabilities) (‫دﻳﻮن ﺛﺎﺑﺖ )ﻃﻮﻳﻞ اﻟﻤﺪت‬
‫ذﺧﻴﺮﻩ اﺳﺘﻬﻼﮐﺎت )داراﺋﯽ هﺎﯼ ﻣﻠﻤﻮس و ﻏﻴﺮ‬
270 Accumulated Depreciation AFS ‫اﻓﻐﺎﻧﯽ‬ ٢٧٠
(‫ﻣﻠﻤﻮس‬
280 Borrowings AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻗﺮﺿﻪ هﺎ‬٢٨٠
290 Provisions AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ذﺧﺎﻳﺮ‬٢٩٠
300 Other Non-Current Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ دﻳﻮن ﺛﺎﺑﺖ‬٣٠٠
310 Total Non-Current Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع دﻳﻮن ﺛﺎﺑﺖ‬٣١٠
320 Total Liabilities AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع دﻳﻮن‬٣٢٠
Equity ‫ﺳﺮﻣﺎﻳﻪ‬
400 Capital AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺮﻣﺎﻳﻪ‬٤٠٠
410 Other Reserves AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ ذﺧﺎﻳﺮ‬٤١٠
420 Retained Earnings / Profit AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﻔﺎد ﻳﺎ ﺿﺮر ﺣﻔﻆ ﺷﺪﻩ‬٤٢٠
430 Share Capital AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﻬﻢ ﺳﺮﻣﺎﻳﻪ‬٤٣٠
440 Other Equity AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﺳﺎﻳﺮ ﺳﺮﻣﺎﻳﻪ هﺎ‬٤٤٠
450 Net Profit / Loss AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﻔﺎد ﻳﺎ ﺿﺮر ﺧﺎﻟﺺ‬٤٥٠
460 Total Equity AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع ﺳﺮﻣﺎﻳﻪ‬٤٦٠
Total Liabilities and
470
Equity
AFS ‫اﻓﻐﺎﻧﯽ‬ ‫ ﻣﺠﻤﻮع دﻳﻮن و ﺳﺮﻣﺎﻳﻪ‬٤٧٠
Casualty Loss Worksheet
(3) Net casualty loss
(1) Written Down Value
(2) Insurance recovery (Subtract column 2 (4) Description of asset (5) Type of loss
at time of loss
from column 1)

10
AFS

20
AFS

30
AFS

40
AFS

50
AFS

60
AFS

70
AFS

80
AFS

90
AFS

100
AFS

110
AFS

120
AFS

130
AFS

140
AFS

150
AFS

160
AFS

170
AFS

180
AFS

190
AFS

200
AFS

210
AFS

220
AFS

230
AFS

240
AFS

250
AFS

300 Total casualty loss (add column 3, all items) AFS

Divide line 300 by 3, this is your allowable

310 AFS
casualty loss deduction for this year

320 Enter casualty loss carry-forward from prior years AFS

Add lines 310 and 320 (enter here and on line

330 70 of Section 4 of the Annual Income Tax AFS
Return)
Generic Depreciation Worksheet
Balancing Adjustment Events Decline in Value
Date of Balancing adjustment amounts (need to be Taxable use Deduction for decline in Adjustable value at end
Description of asset Cost Opening adjustable value included in Sale of Asset Calculation) Effective
purchase Date Termination Value % rate % value of year
Life
Assessable Deductible

Total Deduction for Decline in Value (Depreciation)

Enter the total Deduction Amount in appropriate line of the Depreciation Schedu
Operating Loss Carry-Forward Worksheet

Are you a Registered with the Afghan Investment Support Agency (AISA) as a Registered Enterprise Yes /
10
under the Law on Private Investment (as amended December 6 2005)? No

If response is 'Yes' go to line 20, If response is 'No' go to line 200

15 Date of First Registration with AISA

Section 1: Unlimited Loss Carried-Forward Amount

Net Operating Loss for 1383 Tax Year (only losses incurred after the date of Registration can be
20 AFS
included at this line. For losses prior to date of Registration, go to line 240)
30 Net Operating Loss Carry-Over already offset AFS
Net Operating Loss Carry-Over to be offset in the 1385 Tax Year (prior year losses can only be offset if
40 AFS
there is a net operating income in 1385)
50 Net Operating Loss Carry-Over Remaining for 1383 Tax Year (subtract line 30 and line 40 from line 20) AFS

60 Net Operating Loss for 1384 Tax Year AFS

Net Operating Loss Carry-Over to be offset for 1385 Tax Year (prior year losses can only be offset if
70 AFS
there is a net operating income in 1385)
80 Net Operating Loss Carry-Over Remaining for 1384 Tax Year (subtract line 70 from line 60) AFS

90 Unlimited Loss Carry-Over to be offset for 1385 Tax Year (add line 40 and line 70) AFS

100 Total Amount of Unlimited Loss Carried Forward to future tax years (add line 50 and line 80) AFS

Section 2: Standard Loss Carried-Forward Amount

200 Net Operating Loss for 1382 Tax Year (only if the taxpayer didn't have an exemption or tax holiday) AFS
Net Operating Loss from 1382 offset in the 1383 Tax Year (a maximum of one-third of the 1382 net
210 AFS
operating loss can be offset. It can only be offset if there is a net operating income in 1383)
Net Operating Loss from 1382 offset in the 1384 Tax Year (a maximum of one-third of 1382 loss can
220 AFS
be offset. It can only be offset if there is a net operating income in 1384)
Net Operating Loss from 1382 to be offset in the 1385 Tax Year (a maximum of one-third of 1382 net
230 AFS
operating loss can be offset. It can only be offset if there is a net operating income in 1385)
240 Net Operating Loss for 1383 Tax Year (only if the taxpayer didn't have an exemption or tax holiday) AFS
Net Operating Loss from 1383 offset in the 1384 Tax Year (a maximum of one-third of 1383 loss can
250 AFS
be offset. It can only be offset if there is a net operating income in 1384)
Net Operating Loss from 1383 to be offset in the 1385 Tax Year (a maximum of one-third of 1384 loss
260 AFS
can be offset. It can only offset if there is a net operating income in 1385)
270 Net 1383 Operating Loss Carry-Over Remaining (calculate one-third of the amount at line 240) AFS

280 Net Operating Loss for 1384 Tax Year AFS

Net Operating Loss from 1384 to be offset in the 1385 Tax Year (a maximum of one-third of 1384 loss
290 AFS
can be offset. It can only be offset if there is a net operating income in 1385)
300 Net 1384 Operating Loss Carry-Over Remaining (calculate two-thirds of the amount at line 280) AFS

310 Standard Loss Carry-Over to be offset for 1385 Tax Year (add line 260 and line 290) AFS

320 Total Amount of Standard Loss Carried Forward to future tax years (add line 270 and line 300) AFS
Total Standard and Unlimited Loss to be offset for the 1385 Tax Year (add line 90 and line 310).
350 AFS
Enter this amount at line 50 of Section 2 of the Tax Return.
Notes for taxpayers who have had a tax exemption or tax holiday
Taxpayers who have had a tax exemption or tax holiday cannot carry forward losses from the period the tax exemption or tax holiday was in place.
Note 1
Tax exemptions and tax holidays ceased on 1 Saratan 1383 (21 June 2004).
Taxpayers who had a tax exemption or tax holiday need to calculate the written down value of depreciable assets as at 1 Saratan, 1383.
If you are a Registered and Approved Enterprise under the Law on Domestic and Foreign Private Investment, depreciable assets may be
Note 2 depreciated under the accelerated depreciation rules from the date of Registration. Between 1 Saratan, 1383 and the date of Registration,
depreciable assets can only be depreciated under normal depreciation rules. If you are not Registered, you can only depreciate depreciable
assets under the normal depreciation rules.