Afghanistan's Value Added Tax Law is scheduled to come into force on 21 December 2020 (first day of Jadi 1399). The VAT Law, approved on 13 April 2016 with amendments in 2017, provides for a standard VAT rate of 10% with a registration threshold of AFN 150 million turnover per annum. Voluntary registration will also be allowed subject to certain conditions, including where at least 75% of a person's taxable supplies are to registered persons or at least 25% of the supplies are for export. VAT replaces Business Receipts Tax (BRT) on imports and on supplies made by VAT registered...