Скачать или смотреть 04 How to Submit Business Receipts Tax Report Using E-Filing System of Afghanistan

In this video, we will learn how to submit a BRT report or Business Receipts Tax Report using the E-Filing Taxation System of Afghanistan.

Business Receipts Tax (BRT) is a tax payable from gross receipt of sales of goods or services (total income), before any deduction of a legal person.
BRT is also applied to a natural person if his total income of 750,000.00 Afghani or more. But a natural person who owns a hotel, restaurant, or guesthouse, even if his quarterly income is less then 750,000 Afghani must file a BRT report.

Following are BRT Rates:

04%: All gross receipts are subject to four percent with the following exceptions: hotel services, restaurant services, telecommunications services, airline services, halls, and club services as related to events.
The income of a hotel, restaurant, or guesthouse with gross receipts less than AFN 750,000 per quarter is subject to four percent BRT.

05%: Gross receipts from halls and clubs where events are held (such as wedding halls). Gross receipts from restaurants, hotels, and guesthouses with gross receipts of AFN 750,000 or more per quarter

10%: Gross receipts of restaurants and hotels considered “luxury” hotels and restaurants. Gross receipts or income for telecommunication and airline services regardless of whether the taxpayer has passed the tax onto the customer (mof.gov.af).

In the previous video, we got familiar with the e-filing application environment (   • 03 Getting Familiar with E Filing Applicat...  ).
In the next video, we will learn how to submit wages withholding tax reports.

If you have any questions regarding taxation or e-filing don't hesitate to contact us directly.

Prepared by: Nesar Ahmad Noori
Finance & Taxation Advisor
Phone or WhatsApp Number: +93782442144
Email: [email protected]