OG_794_Urban Service Charges Law - 2000 - English

8/22/2019 OG_794_Urban Service Charges Law - 2000 - English

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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

Documents

OG_794_Urban Service Charges Law - 2000 - English