og_794_urban service charges law - 2000 - english
TRANSCRIPT
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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.
1 For the original authoritative text, see Official Gazette Issue No. 794, 10.07.1421 H.Q (1379).
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CHAPTER 1
GENERAL PROVISIONS
Article 1.
This law is imposed pursuant to clause 19 of Article 16 of Municipal Law to regulate the affairsregarding 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 inhis/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.
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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.
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CHAPTER THREE
PRICE OF THE PLANS (SKETCHS)
Article 7.
Municipalities shall be required to prepare the building plans (sketches) of urban projects in itstypical 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.
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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-risebuildings 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.
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Annex No. 1 - Guild Permits for Kabul Citys GuildsNo Name of Guild First Grade Second Grade
(1) (2) (3) (4)
First group
1 Juice shop 40,000
2 Ice-cream shop 50,0003 Water Mill 50,000
4 Electrical and diesel Mill 80,000
5 Drugstore (wholesale) 200,000
6 Drugstore (retail) 150,000
7 Herbal Medicines store 200,000
8 Millet and mustard shop 20,000
9 Bone selling shop 20,000
10 Pine nuts dealer 50,000
11 Wholesale rice shop 100,000
12 Retailer rice shop 50,000
13 Ice-cream cone maker 50,000
14 popcorn seller 10,00015 Locker room 50,000
16 Chicken egg shop 30,000
17 Roasted seeds shop 30,000
18 Pickle and Jam shop 30,000
19 Green grocery shop 30,000
20 Mulberries shop 30,000
21 Confectionary shop 50,000
22 Corn seller 30,000
23 Oil extracting plant and black
sugar producing plant
50,000
24 Rice husk remover 50,000
25 Tea shop (wholesale) 200,00026 Tea shop (retail) 100,000
27 French fries, sausage andhamburger shop
20,000
28 Fried ground-meat shop 15,000
29 Grocery 50,000
30 Haleem cooking shop 20,000
31 Sweet paste shop 30,000
32 Female bakery 15,000
33 Male bakery 30,000
34 Bread baking oven 20,000
35 Grain for chicken 15,000
36 Restaurant 100,000
37 Cooking oil shop (wholesale) 100,00038 Cooking oil shop (retail) 50,000
39 Water-bearer 10,000
40 Tea house 10,000
41 Bran shop 10,000
42 Vinegar shop 15,000
43 Slaughter 10,000
44 Clover and alfalfa shop 10,000
45 Ice cream shop 30,000
46 Confectionaries (wholesale) 50,000
47 Confectionaries(retail) 30,000
48 Vendor 10,000
49 Cooked chicken pea shop 10,00050 Grain seller 100,000 50,000
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51 Perfumer 20,000
52 Pudding shop 15,000
53 Butcher shop 50,000
54 Sweet shop 50,000
55 Kebab shop 30,000
56 Potato shop (wholesale) 40,000
57 Potato shop (retail) 20,00058 Bakery 50,000
59 Cake and cookies shop 30,000
60 Animal head selling shop 20,000
61 Animal Head cooking shop 20,000
62 Remains of squeezed seeds
shop
20,000
63 Meat grinding shop 10,000
64 Black sugar shop (wholesale) 100,000
65 Black sugar shop (retail) 50,000
66 Dairy shop 20,000
67 Beet root shop 10,000
68 Fish shop 30,00069 Poultry shop 40,000
70 Fresh Fruit shop 50,000
71 Dried fruit shop 50,000
72 Mantoo and Sambosa shop 20,000
73 Salt shop 15,000
Second group
74 Restaurant 100,000
75 Hotel 150,000
76 Guest house 50,000
77 Wedding Hall 200,000
78 Macaroni shop 20,000
79 Non-alcoholic beverages
factory
100,000
80 Non-alcoholic beverages shop 30,000
Third group
81 Silk seller 30,000
82 Antique shop 50,000
83 Luxury items shop 50,000
84 Over-coat shop 50,000
85 Cloth merchant (wholesale) 100,000
86 Cloth merchant (retail) 40,000
87 Paizar ( a kind of old
fashioned shoes) and Paizermaker
30,000
88 Bag maker 20,000
89 Bag seller shop 30,000
90 Shoe-making shop 50,000
91 imported shoe shop 100,000
92 Home made shoe shop 50,000
93 Second hand shoe shop 30,000
94 Cotton Shop 30,000
95 Cobbler, plastic and rubber
shoe shop
10,000
96 Watch spare parts shop 10,000
97 Animal hide shop 50,00098 Wool shop 50,000
99 Cloth printing shop 20,000
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100 Thread shop (wholesale) 30,000
101 Thread shop (retail) 15,000
102 Tar-e- sardoz shop 20,000
103 Sweater shop 30,000
104 Sweat weaver 20,000
105 Socks shop 30,000
106 Socks weaving 15,000107 Veil shop 50,000
108 Slipper maker and SlippersShop
30,000
109 Sandals Shop 50,000
110 Tanning 20,000
111 Leather Shop 30,000
112 Gown Shop 50,000
113 Gown maker 30,000
114 Coats shop 30,000
115 Coat maker 15,000
116 Embroidery 50,000
117 Dry cleaner 30,000118 Tailor 50,000 20,000
119 Home made gloves shop 20,000
120 Handkerchief maker andhandkerchief shop
40,000
121 Button making and buttons
shop
20,000
122 Launderer 20,000
123 Rope weaver 20,000
124 Darner 30,000
125 Dyer 30,000
126 Turbans shop 50,000
127 Turbans weaver 30,000
128 Glove maker 20,000
129 Goldsmith 200,000 150,000
130 Imported gloves shop 30,000
131 Watch repairer 20,000
132 Watch shop 100,000
133 Barber shop 20,000
134 Hide sorter 20,000
135 Shawl maker 30,000
136 Shawl shop 40,000
137 Combs shop 20,000
138 Combs maker 15,000
139 Soap making 100,000
140 Soap shop 30,000141 Trunk making 20,000
142 Trunk shop 30,000
143 Optician 40,000
144 Optician shop 50,000
145 Perfumes shop 50,000
146 Peshawari dress shop 100,000
147 Hatter 30,000
148 Hats shop 40,000
149 Belt maker 20,000
150 Belt shop 30,000
151 Blanket shop 30,000
152 Kashmira ( cloth for suits)Shop ( wholesale)
100,000
153 Kashmira ( cloth for suits) 50,000
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Shop ( Retail)
154 Cosmetics shop 70,000
155 Dress shop 40,000
156 Quilt and mattress shop 30,000 20,000
157 Second hand dress/cloth shop 30,000
158 Waistcoat tailor 30,000
159 Waistcoat shop 20,000
Fourth group: Heating and fuel shop
160 Lamp and stove maker 20,000
161 Lamp and stove shop 30,000
162 Stove maker (tinsmith) 30,000
163 Imported stoves 40,000
164 Home made stoves (wood
burning stoves for heatinghouses)
40,000
165 Saw dust shop 20,000
166 Dry grass and corn stem shop 15,000
167 Generator, water pump,cooler, fan and refrigerator
repairer
40,000
168 Kerosene, diesel and petrol
seller shop (wholesale)
100,000
169 Kerosene, diesel and petrol
seller shop ( retail)
40,000
170 Vegetable cooking oil shop 20,000
171 Generator and water pumpdealer
15,000
172 Fuel wood shop 40,000
173 Charcoal shop 40,000
174 Gas shop 40,000
Fifth group: Construction materials
175 Building glass dealer 100,000
176 Iron sheet maker 50,000
177 Iron sheet shop 100,000
178 Electrician 20,000
179 Rubber pipe shop 30,000
180 Plastic sale shop 30,000
181 Well digger and cleaner 20,000
182 Concrete ring maker (forwells)
50,000
183 Wooden board seller 50,000
184 Timber dealer 200,000185 Wooden beam dealer 50,000
186 Central heating technique 40,000
187 Lime stone, gatch (plaster ofParis) and marble ore dealer
30,000
188 Burnt brick dealer 50,000 30,000
189 Unbaked brick dealer 30,000
190 Brick layer 15,000
191 Hardware shop 100,000 50,000
192 Brick and Lime kilns 100,000
193 Electric or diesel run saw plant 50,000
194 Construction plant 200,000
195 Rubber bucket and rubber
rope shop
20,000
196 Paint shop 70,000
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197 Building painting 30,000
198 Dye shop 50,000
199 Electric equipment shop 100,000
200 Plumbing tools 100,000
201 Cement shop 50,000
202 Tile shop 50,000
203 Cement stone shop 30,000204 Steel bar dealer 100,000
205 Clod and earth dealer 20,000
206 Metal works 100,000
207 Hay shop 20,000
208 Mason 30,000
209 Labourer 15,000
210 Carpenter 40,000
211 Welder 40,000
212 Wirer 40,000
213 Lineman 6,000
214 Plumber 50,000
Sixth group: Vehicles and Spare parts
215 Bicycle repairer 15,000
216 Puncture man 15,000
217 Bicycle dealer 100,000
218 New tire and tube dealer 200,000
219 Second hand tire and tubeseller
100,000
220 Spare parts dealer 200,000 100,000
221 Workshop (vehicles repair) 100,000
222 Vehicle seat making and seat
seller
30,000
223 Wheelbarrow making 40,000
224 Wheelbarrow shop 50,000
225 Denting and car painting 100,000
226 Horse drawn car 50,000
227 Horse drawn car driver 15,000
228 Car dealer (car bargain) 300,000
229 Car washing 50,000
230 Driver 30,000
231 Scenery seller 15,000
232 Lubricants dealer 100,000 40,000
Seventh group: Utensils and furniture
233 Personal cook 20,000
234 New cupboard and safe dealer 50,000 30,000235 Mat weaving 10,000
236 Mat sellers shop 15,000
237 Chinaware repairer 10,000
238 Tarpaulin dealer 15,000
239 Wooden bed dealer 30,000
240 New cot dealer 50,000 30,000
241 Pressure Cooker dealer 100,000
242 Aluminium utensils shop 50,000
243 Estalifi Ceramic utensils shop 15,000
244 Plastic utensils shop 50,000
245 New Chinaware shop 100,000 50,000
246 New nickel utensils shop 70,000 50,000247 Ground sheet weaver 30,000
248 Home made ground sheet and 40,000
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doormat shop
249 Iranian and Russian ground
sheet shop
100,000
250 Carpet weaver 40,000
251 Carpet dealer 100,000
252 Potter 20,000
253 Coppersmith 40,000254 Furniture maker 100,000
255 Furniture dealer 150,000
256 Felt weaver 30,000
257 Carder 20,000
Eight group: Architecture and Civil Engineering Offices
258 Architectures and sketching
office
150,000
259 Translation services office 50,000
260 Counselling Office 50,000
Ninth group: Book seller and stationery261 Postcard seller 15,000
262 Radio and tape recorder spareparts , camera and
photography equipment shop
100,000
263 Camera repairer shop 50,000
264 Radio, tape recorder andloudspeaker shop
100,000
265 Painting of inanimate things 15,000
266 Book binding 15,000
267 Pen maker 10,000
268 Paper seller shop 20,000
269 Camera shop 50,000
270 Flower shop and flowermaking
50,000
271 Signboard making 20,000
272 Minatory 20,000
Tenth group: Livestock, Weapons and Sport clubs
273 Toys which Islam allows to
play with
20,000
274 Horse and donkey seller 20,000
275 Saddle shop 20,000
276 Shotgun and cartridge dealer 150,000
277 Tekwando, Judo, Karate and
Kankfo Clubs owner
50,000
278 Wrestling club owner 50,000
279 Sports clubs owner 50,000
280 Saddle and harness shop 30,000
281 Bow string shop 10,000
282 Sports items shop 40,000
Eleventh group: Miscellaneous tradesmen
283 Shoe polish 10,000
284 Coffin making 20,000
285 Coffin seller 30,000
286 Ironsmith 30,000
287 Oven maker 20,000
288 Bath keeper 40,000
289 Broker of moveable property 20,000
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290 Casting 10,000
291 Inn keeper 15,000
292 Money changer 200,000
293 Lock and key maker 10,000
294 Electric equipment 50,000
295 Livestocks sale 20,000
296 Bee keeping 20,000297 Auctioneer ( in case the
auction is permissible inIslam)
40,000
298 Reed seller 40,000
299 Used items seller 20,000
300 Salvage spare parts seller 70,000
301 Used metals (scrape) seller 70,000
302 Battery charging 30,000
303 Acid seller 30,000
304 Cutler and cutlery 20,000
305 Sewing machine shop 50,000
306 Poultry farm 30,000307 Raw materials of carpet
weaving
15,000
308 Sewing machine wooden and
metal cover shop
40,000
309 Grocery 50,000
310 Plastic shoes and candlemaking, stonecutting and
carpentry factories
100,000
311 Corporations (Limited) 200,000
312 Sugar seller 50,000
Twelfth group: Work permit for casual labourers employed by International Organizations (NGOs) 10% of
one months salary
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Annex No. 2 Demurrage (property charge) Income Stated in Article 11 of the
Urban Service Charges Law
No Charge Indicators Payable Charge
1 Collection of charge from the seller of a cow, buffalo, calf, camel, horse and donkey with
one night stay
4,500 Afs
2 Collection of charge from the seller of sheep, goat and deer 1,500 Afs
3 Collection of toll charge from a truck laden with fuel wood, charcoal and white hay 7,000 Afs
4 Collection of toll charge from a truck laden with wooden beams 11,500 Afs
5 Collection of toll charge from a truck laden with timbers 42,000 Afs
6 Collection of charge from an incoming truck laden with water melon and melon 23,000 Afs
7 Collection of charge from an outgoing truck laden with water melon and melon 90,000 Afs
Charge collection from markets and mandawees (large markets) and fruit markets scales:
8 Collection of toll charge from a 1620 truck and Kamaz laden with goods 11,500 Afs
9 Collection of charge from a lorry and Chakla (truck) laden with goods 7,000 Afs
10 Collection of toll charge from a bus transporting goods 4,500 Afs
11 Collection of toll charge from a minibus and Dina laden with goods 2,500 Afs12 Collection of charge from small and large carts and donkey drawn carts 1,000 Afs
13 Collection of charge from the buyer for the entry of foodstuff sack 500 Afs
14 Collection of charge from the buyer for the entry of one crate of or a tin of cooking oil 500 Afs
15 Collection of charge from the buyer for the entry of a small tin of cooking oil 500 Afs
16 Collection of charge from the buyer for the entry of a barrel of cooking oil 7,000 Afs
17 Collection of charge from the vehicles for spending a night in the market or Mandawee(large market)
500 Afs
18 Collection of demurrage (property charge) from a 1620 model truck and Kamaz 2,500 Afs
19 Collection of demurrage (property charge) from a Chakla, Lorry or a similar vehicle 1,500 Afs
20 Collection of demurrage (property charge) from goods carrying bus and a similar vehicle 1,000 Afs
21 Collection of demurrage (property charge) from a Dina, Minibus and a similar vehicle 500 Afs
22 Collection of charge for one night stay of an animal 1,000 Afs