Islamic Emirate of Afghanistan

Official Gazette
URBAN SERVICE CHARGES LAW1

Proprietor: Ministry of Justice Published at: 10th Radjab 1421 [Lunar] / 17th Mezan 1379 [Solar] / 8th October 2000 Issue No: 794

This translation has been prepared by KCI. It is not an official version of the law and should be read and used with regard to this limitation. All reasonable effort has been made to provide an accurate translation of the law as published in the Official Gazette. Where a person requires more certainty than an unofficial translation of the law can provide, that person is advised to seek professional advice based on the law in the languages of Dari and Pashtu as published in the Official Gazette.

For the original authoritative text, see Official Gazette Issue No. 794, 10.07.1421 H.Q (1379).

CHAPTER 1 GENERAL PROVISIONS Article 1. This law is imposed pursuant to clause 19 of Article 16 of Municipal Law to regulate the affairs regarding determination of types, circumstances and the amount of urban service charges. Article 2. Emirate institutions and organizations including other individual and legal persons are required to pay charges to municipality against the urban services according to provisions of this law. Article 3. The following terms in this law are defined as follows: 1. Urban Services: Activities carried out by municipality to ensure the requirements of residents of the city. 2. District (Precinct): An area in the parameters of city determined on the basis of expansion and development. 3. Guild Permit: It is a printed paper distributed by the municipality, according to the provisions of this law, for different craft-guilds to carry out activities. 4. Work Permit: Is a printed paper awarded to the contractors to work in foreign organizations and agencies. 5. Securities: Papers published on the recommendation of municipality by the Ministry of Finance and is distributed against a fixed price. 6. Metal boards: A piece of metal on which the property number, district, road and street are clearly inserted and is distributed by the municipality, to specify residential houses, commercial constructions, shops, bathrooms, markets and warehouses, against a fixed price. Fixed Price in this context means cost price plus fifteen percent profit. 7. Possession of extra piece of land: Possession of more land than ones limit mentioned in his/her ownership document. 8. Property charge (Tahjayee): Cash taken from individual and legal persons against carrying out economic activities on the municipal property. 9. City parking areas charge: Cash taken from the owners of vehicles, when the municipal property is used by the motor vehicles. 10. Out-of-city parking areas charge: Cash shall be taken according to the relevant regulation from drivers or owners of provincial passenger vehicles which stand in the city parking areas charge.

11. Guilds: Professionals who carry out the activities relating to single production or service either individually or jointly. 12. Sketch Price: Cash taken by municipality against the distribution of sample sketches (maps) of city projects. Article 4. (1) Professionals and members of Guilds, who operate in the parameters of Municipality, are required to obtain Guild Permit from the Municipality or the relevant district. Price of stationary of Guild Permit, is allowed to be taken only once with desire of craftsmen in accordance with table of annex No. (1) and its price should be paid to the special account of Municipality. (2) Guild Permit cannot be transferred from one person to another Article 5. People who work in the political agencies and offices, UN organizations, international NGOs that are in the parameters of Municipalities, are required to obtain Work Permit as per the provision of paragraph (1) of Article 4 of this law. CHAPTER 2 THE POSSESSION OF EXTRA PARCEL OF LAND Article 6. (1) If a deserving person to whom the Municipality has allocated a plot for house construction occupies more land than specified in his ownership document and [as a result] he harms the city map and causes a problem to the public, he/she shall demolish the entire building at his personal expense and shall be disposed of the extra parcel of land. (2) If the extra-possessed land mentioned in paragraph (1) of this Article does not harm the public, the required action shall be taken as follows: 1. If the price of extra-possessed land is worth less than the persons building, the price of the land shall be paid to the Municipality according to the market value. 2. If, according to the market value, the price of extra-possessed land is worth more than the price of the persons building, the price of the building shall be paid to the person and the building shall be considered the property of the Municipality.

CHAPTER THREE PRICE OF THE PLANS (SKETCHS) Article 7. Municipalities shall be required to prepare the building plans (sketches) of urban projects in its typical model and put them at the public disposal, at their own consent, against a fixed price, as below: (1) The price of a sample plan of residential land is the total of expenses plus 15 percent profit. (2) The price of plans of industrial and commercial constructions equals to 3 percent of the total price of the construction. Article 8. A person who does not agree with Municipality plans can provide the desired construction plans provided he does not cause any major harm to the neighbours. Article 9. A person who obtains a piece of land from the Municipality shall be required to initiate its construction in line with article 7 and article 8 of this law. Article 10. A person who obtains a piece of land from the Municipality as per the city plans but uses this land or a piece of that contrary to the objectives of city plan, its construction shall be stopped and shall be completed in line with the objectives of the construction plans (sketch). CHAPTER FOUR PROPERTY SERVICE CHARGE Article 11. (1) A person who uses the land which is the property of the Municipality in order to carry out economic activities shall be required to pay property charge (tahjayee) to the Municipality. (2) A person who brings goods to the market, to the MANDAWI [principal city market] or to other area belonging to municipality, shall be required to pay property charge (tahjayee) to the municipality in accordance with the annex (2) of this law. (3) Municipality can collect the charges under paragraphs (1) and (2) of this article through the relevant officials on the basis of signing the contract according to the Purchase Regulation. Article 12. Individual vehicles which stop in the Municipality parking, their owners shall be required to pay charge to the Municipality according to the provisions of the regulation.

CHAPTER FIVE MISCELLANEOUS PROVISIONS Article 13. Emirate institutions and organizations and individual and legal persons who dig constructed roads (paved and unpaved) included in the city plan without the permission of the Municipal authorities shall be required to compensate for damage. Article 14. Municipality charge shall be paid in Afghanis. Article 15. In order to obtain property charge, Municipalities, by signing contracts and in accordance with legal documents, may temporarily lease out the lands allocated for commercial sites and high-rise buildings and other areas under master plan which have not been distributed yet, until their distribution. Article 16. The amount of cleaning charge and Municipal property rents shall be fixed and regulated by separate regulations. Article 17. (1) To better implement the provisions of this law, Municipalities may enact procedures. (2) Municipalities, in agreement with the Ministry of Finance, can review the charges mentioned in the annexes of this law according to the changes in the prices and shall send it for further process to the competent authorities. Article 18. This law shall be effective from the date it is signed and shall be published in the Official Gazette. With the enforcement of this law, the provisions of other legislative documents, annexes and bills relating to city services tax which is in contrary to this law shall be annulled.

Annex No. 1 - Guild Permits for Kabul Citys Guilds

No (1) First group 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Name of Guild (2) Juice shop Ice-cream shop Water Mill Electrical and diesel Mill Drugstore (wholesale) Drugstore (retail) Herbal Medicines store Millet and mustard shop Bone selling shop Pine nuts dealer Wholesale rice shop Retailer rice shop Ice-cream cone maker popcorn seller Locker room Chicken egg shop Roasted seeds shop Pickle and Jam shop Green grocery shop Mulberries shop Confectionary shop Corn seller Oil extracting plant and black sugar producing plant Rice husk remover Tea shop (wholesale) Tea shop (retail) French fries, sausage and hamburger shop Fried ground-meat shop Grocery Haleem cooking shop Sweet paste shop Female bakery Male bakery Bread baking oven Grain for chicken Restaurant Cooking oil shop (wholesale) Cooking oil shop (retail) Water-bearer Tea house Bran shop Vinegar shop Slaughter Clover and alfalfa shop Ice cream shop Confectionaries (wholesale) Confectionaries(retail) Vendor Cooked chicken pea shop Grain seller First Grade (3) 40,000 50,000 50,000 80,000 200,000 150,000 200,000 20,000 20,000 50,000 100,000 50,000 50,000 10,000 50,000 30,000 30,000 30,000 30,000 30,000 50,000 30,000 50,000 50,000 200,000 100,000 20,000 15,000 50,000 20,000 30,000 15,000 30,000 20,000 15,000 100,000 100,000 50,000 10,000 10,000 10,000 15,000 10,000 10,000 30,000 50,000 30,000 10,000 10,000 100,000 Second Grade (4)

50,000

51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Second group 74 75 76 77 78 79 80 Third group 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99

Perfumer Pudding shop Butcher shop Sweet shop Kebab shop Potato shop (wholesale) Potato shop (retail) Bakery Cake and cookies shop Animal head selling shop Animal Head cooking shop Remains of squeezed seeds shop Meat grinding shop Black sugar shop (wholesale) Black sugar shop (retail) Dairy shop Beet root shop Fish shop Poultry shop Fresh Fruit shop Dried fruit shop Mantoo and Sambosa shop Salt shop Restaurant Hotel Guest house Wedding Hall Macaroni shop Non-alcoholic beverages factory Non-alcoholic beverages shop Silk seller Antique shop Luxury items shop Over-coat shop Cloth merchant (wholesale) Cloth merchant (retail) Paizar ( a kind of old fashioned shoes) and Paizer maker Bag maker Bag seller shop Shoe-making shop imported shoe shop Home made shoe shop Second hand shoe shop Cotton Shop Cobbler, plastic and rubber shoe shop Watch spare parts shop Animal hide shop Wool shop Cloth printing shop

20,000 15,000 50,000 50,000 30,000 40,000 20,000 50,000 30,000 20,000 20,000 20,000 10,000 100,000 50,000 20,000 10,000 30,000 40,000 50,000 50,000 20,000 15,000 100,000 150,000 50,000 200,000 20,000 100,000 30,000 30,000 50,000 50,000 50,000 100,000 40,000 30,000 20,000 30,000 50,000 100,000 50,000 30,000 30,000 10,000 10,000 50,000 50,000 20,000

100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153

Thread shop (wholesale) Thread shop (retail) Tar-e- sardoz shop Sweater shop Sweat weaver Socks shop Socks weaving Veil shop Slipper maker and Slippers Shop Sandals Shop Tanning Leather Shop Gown Shop Gown maker Coats shop Coat maker Embroidery Dry cleaner Tailor Home made gloves shop Handkerchief maker and handkerchief shop Button making and buttons shop Launderer Rope weaver Darner Dyer Turbans shop Turbans weaver Glove maker Goldsmith Imported gloves shop Watch repairer Watch shop Barber shop Hide sorter Shawl maker Shawl shop Combs shop Combs maker Soap making Soap shop Trunk making Trunk shop Optician Optician shop Perfumes shop Peshawari dress shop Hatter Hats shop Belt maker Belt shop Blanket shop Kashmira ( cloth for suits) Shop ( wholesale) Kashmira ( cloth for suits)

30,000 15,000 20,000 30,000 20,000 30,000 15,000 50,000 30,000 50,000 20,000 30,000 50,000 30,000 30,000 15,000 50,000 30,000 50,000 20,000 40,000 20,000 20,000 20,000 30,000 30,000 50,000 30,000 20,000 200,000 30,000 20,000 100,000 20,000 20,000 30,000 40,000 20,000 15,000 100,000 30,000 20,000 30,000 40,000 50,000 50,000 100,000 30,000 40,000 20,000 30,000 30,000 100,000 50,000

20,000

150,000

154 155 156 157 158 159

Shop ( Retail) Cosmetics shop Dress shop Quilt and mattress shop Second hand dress/cloth shop Waistcoat tailor Waistcoat shop

70,000 40,000 30,000 30,000 30,000 20,000 20,000 30,000 30,000 40,000 40,000 20,000 15,000 40,000 100,000 40,000 20,000 15,000 40,000 40,000 40,000 100,000 50,000 100,000 20,000 30,000 30,000 20,000 50,000 50,000 200,000 50,000 40,000 30,000 50,000 30,000 15,000 100,000 100,000 50,000 200,000 20,000 70,000

20,000

Fourth group: Heating and fuel shop 160 Lamp and stove maker 161 Lamp and stove shop 162 Stove maker (tinsmith) 163 Imported stoves 164 Home made stoves (wood burning stoves for heating houses) 165 Saw dust shop 166 Dry grass and corn stem shop 167 Generator, water pump, cooler, fan and refrigerator repairer 168 Kerosene, diesel and petrol seller shop (wholesale) 169 Kerosene, diesel and petrol seller shop ( retail) 170 Vegetable cooking oil shop 171 Generator and water pump dealer 172 Fuel wood shop 173 Charcoal shop 174 Gas shop Fifth group: Construction materials 175 Building glass dealer 176 Iron sheet maker 177 Iron sheet shop 178 Electrician 179 Rubber pipe shop 180 Plastic sale shop 181 Well digger and cleaner 182 Concrete ring maker (for wells) 183 Wooden board seller 184 Timber dealer 185 Wooden beam dealer 186 Central heating technique 187 Lime stone, gatch (plaster of Paris) and marble ore dealer 188 Burnt brick dealer 189 Unbaked brick dealer 190 Brick layer 191 Hardware shop 192 Brick and Lime kilns 193 Electric or diesel run saw plant 194 Construction plant 195 Rubber bucket and rubber rope shop 196 Paint shop

30,000

50,000

197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214

Building painting Dye shop Electric equipment shop Plumbing tools Cement shop Tile shop Cement stone shop Steel bar dealer Clod and earth dealer Metal works Hay shop Mason Labourer Carpenter Welder Wirer Lineman Plumber

30,000 50,000 100,000 100,000 50,000 50,000 30,000 100,000 20,000 100,000 20,000 30,000 15,000 40,000 40,000 40,000 6,000 50,000 15,000 15,000 100,000 200,000 100,000 200,000 100,000 30,000 40,000 50,000 100,000 50,000 15,000 300,000 50,000 30,000 15,000 100,000 20,000 50,000 10,000 15,000 10,000 15,000 30,000 50,000 100,000 50,000 15,000 50,000 100,000 70,000 30,000 40,000 100,000

Sixth group: Vehicles and Spare parts 215 Bicycle repairer 216 Puncture man 217 Bicycle dealer 218 New tire and tube dealer 219 Second hand tire and tube seller 220 Spare parts dealer 221 Workshop (vehicles repair) 222 Vehicle seat making and seat seller 223 Wheelbarrow making 224 Wheelbarrow shop 225 Denting and car painting 226 Horse drawn car 227 Horse drawn car driver 228 Car dealer (car bargain) 229 Car washing 230 Driver 231 Scenery seller 232 Lubricants dealer Seventh group: Utensils and furniture 233 Personal cook 234 New cupboard and safe dealer 235 Mat weaving 236 Mat sellers shop 237 Chinaware repairer 238 Tarpaulin dealer 239 Wooden bed dealer 240 New cot dealer 241 Pressure Cooker dealer 242 Aluminium utensils shop 243 Estalifi Ceramic utensils shop 244 Plastic utensils shop 245 New Chinaware shop 246 New nickel utensils shop 247 Ground sheet weaver 248 Home made ground sheet and

40,000

30,000

30,000

50,000 50,000

249 250 251 252 253 254 255 256 257

doormat shop Iranian and Russian ground sheet shop Carpet weaver Carpet dealer Potter Coppersmith Furniture maker Furniture dealer Felt weaver Carder

100,000 40,000 100,000 20,000 40,000 100,000 150,000 30,000 20,000 150,000 50,000 50,000 15,000 100,000 50,000 100,000 15,000 15,000 10,000 20,000 50,000 50,000 20,000 20,000 20,000 20,000 20,000 150,000 50,000 50,000 50,000 30,000 10,000 40,000 10,000 20,000 30,000 30,000 20,000 40,000 20,000

Eight group: Architecture and Civil Engineering Offices 258 Architectures and sketching office 259 Translation services office 260 Counselling Office Ninth group: Book seller and stationery 261 Postcard seller 262 Radio and tape recorder spare parts , camera and photography equipment shop 263 Camera repairer shop 264 Radio, tape recorder and loudspeaker shop 265 Painting of inanimate things 266 Book binding 267 Pen maker 268 Paper seller shop 269 Camera shop 270 Flower shop and flower making 271 Signboard making 272 Minatory Tenth group: Livestock, Weapons and Sport clubs 273 Toys which Islam allows to play with 274 Horse and donkey seller 275 Saddle shop 276 Shotgun and cartridge dealer 277 Tekwando, Judo, Karate and Kankfo Clubs owner 278 Wrestling club owner 279 Sports clubs owner 280 Saddle and harness shop 281 Bow string shop 282 Sports items shop Eleventh group: Miscellaneous tradesmen 283 Shoe polish 284 Coffin making 285 Coffin seller 286 Ironsmith 287 Oven maker 288 Bath keeper 289 Broker of moveable property

290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312

Casting Inn keeper Money changer Lock and key maker Electric equipment Livestocks sale Bee keeping Auctioneer ( in case the auction is permissible in Islam) Reed seller Used items seller Salvage spare parts seller Used metals (scrape) seller Battery charging Acid seller Cutler and cutlery Sewing machine shop Poultry farm Raw materials of carpet weaving Sewing machine wooden and metal cover shop Grocery Plastic shoes and candle making, stonecutting and carpentry factories Corporations (Limited) Sugar seller

10,000 15,000 200,000 10,000 50,000 20,000 20,000 40,000 40,000 20,000 70,000 70,000 30,000 30,000 20,000 50,000 30,000 15,000 40,000 50,000 100,000 200,000 50,000

Twelfth group: Work permit for casual labourers employed by International Organizations (NGOs) 10% of one months salary

Annex No. 2 Demurrage (property charge) Income Stated in Article 11 of the Urban Service Charges Law
No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Charge Indicators Collection of charge from the seller of a cow, buffalo, calf, camel, horse and donkey with one night stay Collection of charge from the seller of sheep, goat and deer Collection of toll charge from a truck laden with fuel wood, charcoal and white hay Collection of toll charge from a truck laden with wooden beams Collection of toll charge from a truck laden with timbers Collection of charge from an incoming truck laden with water melon and melon Collection of charge from an outgoing truck laden with water melon and melon Charge collection from markets and mandawees (large markets) and fruit markets scales: Collection of toll charge from a 1620 truck and Kamaz laden with goods Collection of charge from a lorry and Chakla (truck) laden with goods Collection of toll charge from a bus transporting goods Collection of toll charge from a minibus and Dina laden with goods Collection of charge from small and large carts and donkey drawn carts Collection of charge from the buyer for the entry of foodstuff sack Collection of charge from the buyer for the entry of one crate of or a tin of cooking oil Collection of charge from the buyer for the entry of a small tin of cooking oil Collection of charge from the buyer for the entry of a barrel of cooking oil Collection of charge from the vehicles for spending a night in the market or Mandawee (large market) Collection of demurrage (property charge) from a 1620 model truck and Kamaz Collection of demurrage (property charge) from a Chakla, Lorry or a similar vehicle Collection of demurrage (property charge) from goods carrying bus and a similar vehicle Collection of demurrage (property charge) from a Dina, Minibus and a similar vehicle Collection of charge for one night stay of an animal Payable Charge 4,500 Afs 1,500 Afs 7,000 Afs 11,500 Afs 42,000 Afs 23,000 Afs 90,000 Afs 11,500 Afs 7,000 Afs 4,500 Afs 2,500 Afs 1,000 Afs 500 Afs 500 Afs 500 Afs 7,000 Afs 500 Afs 2,500 Afs 1,500 Afs 1,000 Afs 500 Afs 1,000 Afs