Constitution of Afghanistan
42
Chapter 2 Fundamental Rights and Duties of Citizens
- Jurisdiction
- Afghanistan
- Provision
- 42
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official sourceArticle 42
Every Afghan shall pay taxes and duties to the state in accordance with the provisions of the law.
No taxes or duties shall be levied without legal representation.
Tax rates and duties as well as the method of payment shall be determined, with due respect to social justice, by law.
This provision shall also apply to foreign individuals and organizations.
Every kind of tax, duty as well as paid incomes shall be deposited to a single state account.
Source record
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Constitution of Afghanistan · wipo.int · Retrieved 18 August 2026.
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