Datasets:

TohidA

/

MONA

like 0

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

PA

2.2. Central bank auditing, transparency, and financial controls

DAB's external auditor, KPMG Afghanistan, should complete a special audit of the central bank's reserve assets reported to the IMF as of September 22, 2007. The audit should be conducted in accordance with International Standards on Auditing.

Third Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

PA

8. International trade policy, excluding customs reforms

Eliminate the discriminatory application of the 1 percent tariff rate on imports of raw materials and intermediate goods by repealing the Decree Nr. 5016, effective December 31, 2007.

Third Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Notify traders of the expiration of exemption from the general income tax regime and inform them that they will be expected to file and pay their tax liabilities for 2008/09 according to the general provisions applying to corporate income tax payers.

07/31/2008

SB

At P1R4, macro rationale: Critical for ensuring compliance with the revised general income tax regime for traders and for the overall success of the new regime, to be introduced in 2009/10.

2008-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Amend income tax legislation, including, by introducing Business Receipts Tax (BRT) on imports.

11/30/2008

SB

At P1R4, macro rationale: Critical for the success of tax policy reforms and increasing tax revenue in 2009/10.

2008-11-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Withdraw trader concessions on filling and paying taxes.

03/21/2009

SB

N/A

2009-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Start collecting Business Receipts Tax (BRT) on imports.

03/21/2009

SB

N/A

2009-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

MOF will collect at least Af 79 million on airlines' tax and nontax liabilities due by airlines and outstanding at end-2007/08 and maintain regular collection of BRT and landing right fees throughout 2008/09.

03/31/2009

SB

At P1R4, macro rationale: Critical for governance and enforcement of tax laws with respect to large and politically connected enterprises.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Submit to parliament legislation to eliminate nuisance taxes and introduce an excise tax on selected goods from the start of 2007/08

12/31/2006

NM

N/A

2006-12-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.1. Revenue measures, excluding trade policy

Clarify the tax policy framework and system, including separating the legislation of the Business Receipts Tax (BRT) and income taxes.

07/31/2007

M

N/A

2007-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.2. Revenue administration, including customs

Roll out the Large Taxpayer Office (LTO) to Herat, Jalalabad, and Mazar-e-Sharif.

09/30/2008

SB

At P1R4, macro rationale: Critical for broadening the revenue base to provinces and moving away from presumptive taxation.

2008-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.2. Revenue administration, including customs

Implement the ASYCUDA Transit and Declaration Processing Module in Nangarhar and Herat, and at Kabul Airport inland clearing depots.

03/31/2009

SB

At P1R4, macro rationale: Critical for sustainable improvements in customs administration and for strengthening revenue collection.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.2. Revenue administration, including customs

Establish appeals process for customs and tax administrations

09/30/2006

M

N/A

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.7. Fiscal transparency (publication, parliamentary oversight)

Publish external audit report of Fuel and Liquid Gas Enterprise (FLGE).

11/30/2008

SB

N/A

2008-11-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.8. Budget preparation (e.g., submission or approval)

Submit core budget to parliament according to the PFEM Law and accompanied by a MTFF

02/03/2008

M

N/A

2008-02-03

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

1.8. Budget preparation (e.g., submission or approval)

Submit to parliament the core budget's audited financial statement for 2007/08.

09/21/2008

MOD-SPC

At P1R3, Fund staff and the authorities reached an understanding that this measure will be a structural performance criterion for a later review.

2008-09-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Develop an action plan to address the gaps in the DAB's framework based on the weaknesses identified in DAB's self-assessment against the Basle Principles.

09/30/2008

SB

At P1R4, macro rationale: Critical for mapping the next steps toward strengthening bank supervision.

2008-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Ensure that the accounting system at DAB's six regional hubs is automatically monitorable from DAB's headquarters.

03/31/2008

M

N/A

2008-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Reconcile DAB's accounting records and the monthly reports on DAB's operations for 2007/08 prepared by DAB's Monetary Policy Department.

04/20/2008

MD

At P1R4, implemented in May 2008.

2008-04-20

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

DAB will produce a Monetary Survey for 2007/08 using a consistent time frame (Solar or Gregorian) for the entire banking system.

06/30/2008

SB

N/A

2008-06-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Create an electronic registry of capital notes (CNs) at DAB.

09/30/2008

SB

At P1R4, macro rationale: Critical for developing secondary market operations in CNS and strengthening the role of CNs as a monetary policy instrument.

2008-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Implement an integrated accounting system at Da Afghanistan Bank (DAB) headquarters.

03/31/2007

MOD-DATE

At P1R2, a new accounting system has been introduced at DAB's headquarters, but is not yet operational. The test phase is expected to be completed during the summer 2007, and the system will be fully operational at DAB's headquarters and the six regional hubs by September 2007.

2007-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Expand the automated integrated accounting system to DAB's six regional hubs.

09/30/2007

M

At P1R2, descriptor changed from "expand the automated integrated accounting system to Da Afghanistan Bank (DAB) branches" to current sb while retaining 9/30/07 test date.

2007-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Process gold held in the palace vaults into a form that qualifies as a reserve asset

09/30/2006

NM

N/A

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Develop a monthly monetary survey in line with international standards

03/21/2007

MOD-DATE

At P1R1, test date delayed until 07/31/2007.

2007-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.1. Central bank operations and reforms

Develop a monthly monetary survey in line with international standards

07/31/2007

M

At R1, new test date.

2007-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

2.2. Central bank auditing, transparency, and financial controls

Submit to parliament the 2004/05 and 2005/06 external audits of DAB

09/30/2006

MD

At P1R1, audits were submitted to parliament in October 2006.

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

3. Civil service and public employment reforms, and wages

Request verification by the Control and Audit Office of the 2006 reviews of the Tashkeel at the Ministry of Interior and Ministry of Education and the related arrears from 2005/06.

01/31/2007

M

Introduced at R1, met before Board Action Date.

2007-01-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

3. Civil service and public employment reforms, and wages

Establish a certified monthly payroll system

12/31/2006

M

N/A

2006-12-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.1. Public enterprise pricing and subsidies

Publish a schedule of fees charged by the Fuel and Liquid Gas Enterprise (FLGE) for its services.

02/29/2008

M

N/A

2008-02-29

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

MOF will review the fiscal relations between the government and Afghan Telecom, Ariana, DABM/DABS, and FLGE.

12/31/2008

SB

At P1R4, macro rationale: Critical for PFM and governance, and for bringing under control fiscal and quasi-fiscal liabilities of key SOEs.

2008-12-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

MoF will conclude an agreement with the DABM (electricity public enterprise) on quarterly reform benchmarks to be met by DABM throughout 2008/09 in exchange for the subsidy disbursements.

03/21/2008

NM

N/A

2008-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

Adopt a comprehensive restructuring/divestment plan for the public entities and government agencies engaged in commercial activities but not covered by the state-owned enterprises (SOEs) law.

03/31/2007

MOD-DATE

At P1R2, test date reset to 9/30/07.

2007-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

Adopt a comprehensive restructuring/divestment plan for the public entities and government agencies engaged in commercial activities but not covered by the state-owned enterprises (SOEs) law.

09/30/2007

MOD-DATE

At P1R3, test date reset to 3/31/2008.

2007-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

Adopt a comprehensive restructuring/divestment plan for the public entities and government agencies engaged in commercial activities but not covered by the state-owned enterprises (SOEs) law.

03/31/2008

NM

N/A

2008-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

5.2. Privatization, public enterprise reform and restructuring, other than pricing

MOF will conclude a comprehensive agreement with the DABM (electricity public enterprise) on a medium-term plan to reduce subsidies.

12/31/2008

SB

N/A

2008-12-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.1. Financial sector legal reforms, regulation, and supervision

DAB will issue a circular informing banks that the requirement to invest 80 percent of bank deposits in domestic economy has been repealed.

03/31/2008

M

N/A

2008-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.1. Financial sector legal reforms, regulation, and supervision

Issue regulations on credit-granting standards and credit monitoring processes.

11/30/2007

MD

At P1R3, the relevant regulations were issued in early February 2008.

2007-11-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.1. Financial sector legal reforms, regulation, and supervision

Issue regulations setting limits on sectoral loan concentration.

11/30/2007

MD

At P1R3, the relevant legislation was issued in early February 2008.

2007-11-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Adopt long-term restructuring plan for Bank Millie and Bank Pashtany

09/30/2006

NM

At P1R1, this benchmark not met owing to the authorities' decision in August 2006 to merge the three state-owned banks. However, the decision to merge these banks was subsequently reversed.

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Publish a public statement announcing the liquidation of Export Promotion Bank or its merger with another licensed commercial bank, and finalize the transfer of its deposit

09/30/2006

NM

At P1R1, this benchmark not met owing to the authorities' decision in August 2006 to merge the three state-owned banks. However, the decision to merge these banks was subsequently reversed.

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Appoint a New Board of Director at Bank Pashtany

06/30/2006

NM

At P1R1, this benchmark not met owing to the authorities' decision in August 2006 to merge the three state-owned banks. However, the decision to merge these banks was subsequently reversed.

2006-06-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Make a public statement announcing the liquidation of the Export Promotion Bank or its merger with another licensed commercial bank.

01/31/2007

M

Introduced at R1, met before Board Action Date.

2007-01-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Submit to Cabinet a restructuring plan for Bank Millie.

03/31/2007

M

N/A

2007-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Prepare, and submit to Cabinet, a restructuring plan for Bank Pashtany.

07/31/2007

MOD-DATE

At P1R2, the 8/31/07 deadline was postponed by one month to allow for the completion of the external audit.

2007-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

6.2. Restructuring and privatization of financial institutions

Prepare, and submit to Cabinet, a restructuring plan for Bank Pashtany.

08/31/2007

PM

At P1R3, the restructuring plan for Pashtany bank has been sent to Cabinet, but it is not based on the audit report because the audit took longer than expected.

2007-08-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SB

8. International trade policy, excluding customs reforms

Reduce to 20 percent the 40 percent tariff rate on soft drinks established by Presidential Decree Nr. 96.

03/31/2009

MOD-SPC

At P1R3, Fund staff and the authorities reached an understanding that this measure will be a structural performance criterion for a later review.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SPC

1.6. Expenditure auditing, accounting, and financial controls

Submission of DABM's audited financial statements for 2006/07-2007/08.

09/30/2008

PC

N/A

2008-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SPC

1.8. Budget preparation (e.g., submission or approval)

Submit to parliament the core budget's audited financial statement for 2006/07.

09/21/2007

W

This deadline is consistent with the requirement stated in the Public Finance and Expenditure Management (PFEM) Law that the core budget financial statements be submitted to parliament at least six months before the end of the fiscal year. The deadline was missed by one day. A waiver was granted at the time of the third review.

2007-09-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SPC

1.8. Budget preparation (e.g., submission or approval)

Submit to parliament the core budget's audited financial statements for 2005/06

09/30/2006

M

N/A

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SPC

1.8. Budget preparation (e.g., submission or approval)

Submit to parliament the core budget's audited financial statement for 2007/08.

09/21/2008

PC

At P1R4, in the Memorandum of Economic and Financial Policies (MEFP) of January 28, 2008, Fund staff and the authorities reached an understanding that this measure would be made a structural performance criterion for the sixth disbursement.

2008-09-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

N/A

N/A

N/A

2008-07-07

P1

R4

BLANK

SPC

8. International trade policy, excluding customs reforms

Reduce to 20 percent the 40 percent tariff rate on soft drinks established by Presidential Decree Nr. 96.

03/31/2009

PC

At P1R4, in the Memorandum of Economic and Financial Policies (MEFP) of January 28, 2008, Fund staff and the authorities reached an understanding that this measure would be made a structural performance criterion for the seventh disbursement.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

1.1. Revenue measures, excluding trade policy

MOF will collect at least Af 79 million on the business receipt tax (BRT) and nontax (landing/parking right fees) liabilities due by airlines and outstanding at end-2007/08.

Fourth Review Prior action

NM

At P1R4, pending (part of SB for P1R6).  Buff/08/96 reads: "As of July 2, 2008, the authorities reported having collected Af 69.3 million and provided staff with documents confirming this amount. The documentation provided by the authorities, although not fully complete, confirms that the payments were made by the airlines or on their behalf.... The authorities have arranged for an additional Af 10.5 million (about US$200,000) to be collected from two airlines before the July 7, 2008 Board meeting."

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

1.2. Revenue administration, including customs

MOF will issue an instruction for Afghan Customs Department (ACD) to ensure timely updates of reference prices for petroleum products, which will be applied in assessing the amount of applicable duties and taxes collected at the border.

Fourth Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

1.2. Revenue administration, including customs

MOF and MoCI will sign a memorandum of understanding to clarify working arrangements of both ministries and the Fuel and Liquid Gas Enterprise (FLGE) with a view to granting customs officials full access to depot and storage areas and the authority to verify independently the amount and the quality of fuel imported by FLGE and private importers before it is taken into FLGE's custody.

Fourth Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

1.2. Revenue administration, including customs

Customs will prepare first monthly report verifying that the memorandum of understanding between the Ministry of Finance and the Ministry of Commerce and Industry has been implemented and its effect on revenue, including a detailed assessment of the volume and value of all categories of fuel imported and amount of taxes and customs duties levied and collected. The report will also document the access received by customs and any areas that need improvement.

Fifth Review Prior action

M

At P1R5, in the Memorandum of Economic and Financial Policies (MEFP) of March 4, 2009, Fund staff and the authorities reached an agreement to make this measure as a prior action for the completion of the Fifth Review.

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

2.2. Central bank auditing, transparency, and financial controls

DAB should appoint a reputable international audit firm to audit the bank's annual financial statements for financial year 1386 (2007/2008) in accordance with International Standards on Auditing.

Third Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

2.2. Central bank auditing, transparency, and financial controls

DAB's external auditor, KPMG Afghanistan, should complete a special audit of the central bank's reserve assets reported to the IMF as of September 22, 2007. The audit should be conducted in accordance with International Standards on Auditing.

Third Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

5.2. Privatization, public enterprise reform and restructuring, other than pricing

Submission of Da Afghanistan Breshna Moassessa (DABM), the state-owned electricity company, audited financial statements for 2006/07-07/08.

Fifth Review Prior action

M

At P1R5, in the Memorandum of Economic and Financial Policies (MEFP) of March 4, 2009, Fund staff and the authorities reached an agreement that this measure, which was originally a performance criterion for the Fifth Review that was not observed, would be a prior action for the completion of the 5th Review.

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

8. International trade policy, excluding customs reforms

Eliminate the discriminatory application of the 1 percent tariff rate on imports of raw materials and intermediate goods by repealing the Decree Nr. 5016, effective December 31, 2007.

Third Review Prior action

M

N/A

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

PA

8. International trade policy, excluding customs reforms

Amendment of income tax legislation to inroduce business receipts tax on imports.

Fifth Review Prior action

M

At P1R5, in the Memorandum of Economic and Financial Policies (MEFP) of March 4, 2009, Fund staff and the authorities reached an agreement to make this measure as a prior action for the completion of the Fifth Review.

2023-09-23

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Submit to parliament legislation to eliminate nuisance taxes and introduce an excise tax on selected goods from the start of 2007/08

12/31/2006

NM

N/A

2006-12-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Clarify the tax policy framework and system, including separating the legislation of the Business Receipts Tax (BRT) and income taxes.

07/31/2007

M

N/A

2007-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Start collecting Business Receipts Tax (BRT) on imports.

03/21/2009

CAN

Cancelled at the R5 because the legislation for collecting taxes on imports had not been implemented yet.

2009-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Withdraw trader concessions on filing and paying taxes.

03/21/2009

CAN

N/A

2009-03-21

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Notify traders of the expiration of exemption from the general income tax regime and inform them that they will be expected to file and pay their tax liabilities for 2008/09 according to the general provisions applying to corporate income tax payers.

07/31/2008

M

At P1R4, macro rationale:  Critical for ensuring compliance with the revised general income tax regime for traders and for the overall success of the new regime, to be introduced in 2009/10.

2008-07-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

Amend income tax legislation, including, by introducing Business Receipts Tax (BRT) on imports.

11/30/2008

MOD-PA

At P1R4, macro rationale:  Critical for the success of tax policy reforms and increasing tax revenue in 2009/10.At P1R5, in the MEFP on March 4, 2009, Fund staff and the authorities reached an agreement to make it a prior action for the Fifth Review.

2008-11-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.1. Revenue measures, excluding trade policy

MOF will collect at least Af 79 million on airlines' tax and nontax liabilities due by airlines and outstanding at end-2007/08 and maintain regular collection of BRT and landing right fees throughout 2008/09.

03/31/2009

CAN

At P1R4, macro rationale:  Critical for governance and enforcement of tax laws with respect to large and politically connected enterprises.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Establish appeals process for customs and tax administrations

09/30/2006

M

N/A

2006-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Implement the ASYCUDA Transit and Declaration Processing Module in Nangarhar and Herat, and at Kabul Airport inland clearing depots.

03/31/2009

MOD-DATE

At P1R4, macro rationale:  Critical for sustainable improvements in customs administration and for strengthening revenue collection.At P1R5, in the MEFP, Fund staff and the authorities agreed to delay this benchmark. The new target date is April 30, 2009.

2009-03-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Implement the ASYCUDA Transit and Declaration Processing Module in Nangarhar and Herat, and at Kabul Airport inland clearing depots.

04/30/2009

SB

At P1R5, specified as SB for the 6th Review.Implementation of the ASYCUDA transit and Declaration Processing Module in Nangarhar, Herat, and Kabul Airport inland clearing depots.

2009-04-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Roll out the Large Taxpayer Office (LTO) to Herat, Jalalabad, and Mazar-e-Sharif.

09/30/2008

M

At P1R4, macro rationale:  Critical for broadening the revenue base to provinces and moving away from presumptive taxation.

2008-09-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Setting up of post clearance audit units in the Customs Directorates of Jalalabad and Mazar-e-Sharif.

05/31/2009

SB

At P1R5, specified as SB for the 6th Review.

2009-05-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Issuance of first monthly report by the revenue department verifying the collection of BRT on imports.

06/30/2009

SB

At P1R5, specified as SB for the 6th Review.

2009-06-30

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Adopt and implement the business model of border controls clarifying the role of each ministry at the border consistent with internationally accepted best practices in consultation with other stakeholders (Ministry of Commerce and Industry and Ministry of the Interior) for better customs controls at the border.

01/31/2010

SB

At P1R5, specified as SB for the 7th Review.

2010-01-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.2. Revenue administration, including customs

Implement the ASYCUDA transit module along Zaranj-Nimroz axis and Declaration Processing Module at Nimroz.

01/31/2010

SB

At P1R5, specified as SB for the 7th Review.

2010-01-31

N/A

N/A

N/A

N/A

AFGHANISTAN,ISLAMIC REPUBLIC OF

PRGF

2006-06-26

2009-06-25

2010-03-31

N/A

N/A

2009-04-22

P1

R5

BLANK

SB

1.7. Fiscal transparency (publication, parliamentary oversight)

Publish external audit report of Fuel and Liquid Gas Enterprise (FLGE).

11/30/2008

MOD-DATE

At P1R5, specified new testdate of 6/30/2009.

2008-11-30

N/A

N/A

N/A

N/A