[1] In 2014, the parliament of Afghanistan worked closely with the International Monetary Fund to raise the domestic revenues and therefore added a value-added tax (VAT) of 10 percent.
[2][3] Although, the existing law does not include all goods and services (hotels are affected for example), the government is planning to broaden this tax.
Lowest BRT has travel agents, culture, smaller restaurants and commodities with a tax rate of 4 percent.
The larger restaurants, hotels and club halls have to pay 5 percent in business receipt tax.
However, revenues have been less than what they planned for due to situations such as tax evasion and the large drug market, tightening constraints on the budget.
The Cabinet of Ministers and Mesherano Jirga voted for the budget in the end of November 2017, and the expected tax revenues for Afghanistan was by then AFN 157 billion.