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Law on Non-Governmental Organizations

Contents

Chapter One General Provisions

Chapter Two Establishment Criteria & Registration Procedures of NGOs

Chapter Three Economic Activities, Sources of Funding and Taxation

Chapter Four Reporting of the Organizations

Chapter Five Transformation, Merger, Di ssolution and Liquidation of Organizations

Chapter Six Dispute Resolution Commission (DRC)

Chapter Seven Final Provisions

Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

Law on Non-Governmental Organizations (NGOs)

Chapter One
General Provisions

Purpose
Article 1:
(1) This law is enacted for the purpose of regulating the activities of domestic and foreign
non-governmental organizations (NGOs) in Afghanistan.
(2) The terms of establishment, registration, administration, activity, internal supervision,
dissolution, and liquidation of properties of domestic and foreign non-governmental
organizations are regulated according to the provisions of this law.

The Acronym
Article 2:
Domestic and foreign non-governmental organizations (NGOs) are hereinaf ter referred to as
“organization” in this law.

Observance of Law
Article 3:
An organization shall observe the provisions of the Constitution and other applicable
legislation in the implementation of its activities.

Registration Body
Article 4:
The Ministry of Economy is the registra tion, supervision, and coordination body for the
activities of organizations in Afghanistan.

Definitions
Article 5:
The following terms used throughout this law shall have the following meanings:
1) An “organization” is a domestic or fo reign non-governmental, non-political and not-
for-profit organization.
2) A “domestic organization” is a domestic non-governmental orga nization which is
established to pursue specific objectives.
3) A “foreign organization” is a non-governmental organization which is established
outside of Afghanistan according to th e law of a foreign government and which
accepts the terms of this law.
4) An “international foreign organization” is a non-governmental organization which is
established outside of Afghani stan according to the law of a foreign government and
which is operating in more than one countr y. United Nations organizations and their
related organs shall not be included in this definition.
5) Not-for-Profit:
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

• An organization cannot distribute its assets, income or profits to any person,
except for the working object ives of the organization.
• An organization cannot use its assets, income or profits to provide private
benefits, directly or indirectly, to any founder, member, director, officer,
employee, or donor of the organization, or their family members or relatives.

Expenditure of Assets
Article 6:
(1) The assets, income and profits shall be used only to carry out the not-for-profit objectives
of the organization.
(2) An organization shall be transparent and accountable in its activities, and shall be
reasonable in paying employee salaries, the rent of office and housing space, and other
administrative and logistical expenses, in order to gain the public trust.

Legal Restrictions
Article 7:
Restrictions on the objectives and activities of an organization can only be determined by law.

Illegal Activities
Article 8:
An organization shall not perform the following activities:
1) Participation in political activities and campaigns;
2) Payment to and fundraising for pol itical parties and candidates;
3) The promotion of violence and participation in military activities;
4) The production, import, or trading of weapons and ammunition and military
training of individuals;
5) Engagement in terrorist activities or support, encouragement or financing of
terrorism;
6) Assistance in the cultivation, product ion, processing, trading, import, export,
supply, storage, use, transport and ownershi p of narcotics or providing facilities in
that regard;
7) The use of financial resour ces against the national inte rest, religious rights and
religious proselytizing;
8) Participation in construction projects and contracts. In exceptional cases, the
Minister of Economy may issue special perm ission at the request of the Chief of
the Diplomatic Agency of the donor country.
9) Import and export for commercial purposes;
10) The performance of othe r illegal activities.

Umbrella Organizations
Article 9:
(1) For the purpose of expansion, improvement and implementation of activities and the
completion of projects, organizations may cr eate a working structure (as an umbrella
organization). To acquire legal entity st atus, the umbrella organization must be
confirmed by the High Evaluation Commission.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(2) Three or more organizations, for the purpos e of cooperation and better coordination of
their work with relevant governmental agencies, shall form a coordinating
organization as a non–governmental organization, according to the provisions of this
law.
(3) Organizations specified in para graph 2 of this Article shall organize their activities in
cooperation with the High Evaluation Commission.

Membership in International Organizations
Article 10:
(1) An organization, for the purpose of carry ing out its relevant activities, may
voluntarily obtain membership in international organizations.
(2) An organization may establish branch offices in other provinces of the country if
necessary and in accordance with its statute. In such a case the branch offices
shall not have independent legal status, but shall be considered as a branch of the
central office.

Chapter Two
Establishment Criteria & Registrati on Procedures for Organizations

Establishment Criteria
Article 11:
(1) An organization may be established by at le ast two domestic or foreign, natural or
legal persons, at least one of whom has a residence and exact address in Afghanistan,
and the natural person is of legal age; the organization may be established by the
founders with an establishment document and statute. An organization shall only act
in accordance with its approved establishment document and statute.
(2) The President, vice presidents, chair-pe rsons and the members of the National
Council, the Chief Justice and members of the Supreme Court, ministers, deputy
ministers, members of the leading body of th e Attorney General, heads of independent
commissions, heads of independent governme ntal departments, and heads of political
parties do not have the right to establish or join an organization.

Not Using a Similar Name
Article 12:
(1) An organization shall be entered into th e registry book in one or more of the
official languages.
(2) A newly established organization may not use the name or logo of a previously
dissolved organization.
(3) An organization may not use a name similar to other organizations, governmental
companies and private companies.

Contents of Application
Article 13:
(1) An organization may be established for a limited or unlimited time period.
(2) An organization shall have its own name , symbol, logo and exact address, and
shall use them in its activities.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(3) The application for establishment of an organization shall contain the
following information:
• Official name and acronym of the organization;
• Address of the organization and identification of the founders;
• Organizational structure;
• Period of organi zational activity;
• Goals and types of activity;
• E-mail address for keeping co mmunication, if applicable.

Contents of Statute
Article 14:
(1) The statute of an organization shal l contain the following information:
1) Official name and address;
2) Goals and scope of activities;
3) Procedures for election and dism issal of board of directors;
4) Procedure for holding meetings;
5) Power and responsibilities of general assembly and board of directors;
6) Procedures for reporting to general assembly and board of directors;
7) Power and responsibilities of officers and members;
8) Procedures for using assets of the organization;
9) [Rules and procedures] for amendi ng the statute, merger, separation,
transformation and dissolution of the organization;
10) Procedures for use and distribution of the a ssets of the organization in the event of
suspension or dissolution, and termination;
11) Procedures for internal supervis ion of organizational activities;
12) The beginning and end of the organization’s working year.
(2) Where the statute is amended, the organization shall within 30 days of the date of the
amendment notify the Ministry of Economy in writing of the amendment with the
decision of the general assembly or othe r authorized body attached as an appendix.
(3) The NGO Department of the Ministry of Economy shall record the amendment
specified in paragraph 2 of th is Article in the registry book.

Filing an Application
Article 15:
(1) An organization shall submit a registration a pplication to the Ministry of Economy in
the capital and to its provincial departments in the provinces, and shall collect
standardized forms for filling out the required information. The provincial
departments shall immediately send the regist ration applications to the Ministry of
Economy.
(2) An organization shall fill out the regist ration forms and submit its name, acronym,
statute, organizational structure, economic objectives, initial capital, exact address in
Afghanistan, and a list of its relevant e quipment and material; after approval by the
High Evaluation Commission, a domestic organization shall pay the amount of 10,000
Afghanis and a foreign or internationa l organization shall pay 1000 USD as a
registration fee to the government revenue acco unt. The receipt shall be attached to
the documentation.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(3) A foreign organization, in addition to providing documents set forth in paragraph 2 of
this Article, shall also provi de valid proof of its registra tion and operation in another
country, shall attach this proof to the application, and shall submit this to the Ministry
of Foreign Affairs.
(4) A foreign organization shall submit a writ ten statement through an authorized
representative of the organiza tion’s headquarters, stating the goals and activities of the
organization, and, after receiving confirmation from the Ministry of Foreign Affairs,
shall submit it to the Ministry of Economy.

Assessment of the Application
Article 16:
(1) The submitted application and attached docum ents shall be assessed by the Technical
Commission within the NGO Department of the Ministry of Economy and shall be
presented to the High Evaluation Commission for final review. In order to facilitate
the filing of a registration application in the provinces, the Mini ster of Economy may
delegate the duties of the Technical Comm ission to the provincial departments.
(2) Upon receipt of the registration appli cation of a foreign organization, the NGO
Department of the Ministry of Economy shall, if the documents have defects, send a
copy of the filed documents to the Ministry of Foreign Affairs within a week. The
Ministry of Foreign Affairs shall assess the documents and notify the Ministry of
Economy of its conclusion in writing within a month. Otherwise, the High Evaluation
Commission shall proceed with the review of the application for registration.
(3) In the event that the Ministry of Foreign Affairs has an obj ection to the registration of
an organization, it shall presen t its objection with the evidence and documents to the
Ministry of Economy. The NGO Department of the Ministry of Economy shall file
and forward the documents and evidence to the High Evaluation Commission for
decision.

Composition of High Evaluation Commission
Article 17:
(1) The High Evaluation Commission sh all be comprised of the following:
• An authorized representative from th e Ministry of Economics as Head;
• An authorized representative from the Mi nistry of Foreign Affairs as a member;
• An authorized representative from th e Ministry of Finance as a member;
• An authorized representative from th e Ministry of Justice as a member;
• An authorized representative of the Ministry of Labor and Social Affairs as a member.
(2) The High Evaluation Commission shall re view the registration application and shall
within 15 days of the date of submission of th e registration application decide on the approval
or denial of the application.

Issuance of Registration Certificate
Article 18:
(1) If the High Evaluation Comm ission approves the registration, the Ministry of
Economy shall issue a registrati on certificate signed by the Minister or his authorized
representative.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(2) After approval by the High Evaluation Commission, the Ministry of Economy shall
send a copy of all documents of a foreign organization to the Ministry of Foreign
Affairs and the releva nt line ministry.
(3) If the registration is denied, the Ministry of Economy shall issue a written explanation
of the reasons for denial to the applicant.
(4) The Ministry of Economy shall provide the Ministry of Interior with identification
information of the registered organi zation in order to ensure security.
(5) The Ministry of Economy shall, if necessary, provide the line ministries with a copy of
necessary documents of the registered organization.

Denial of the Application
Article 19:
(1) The High Evaluation Commission shall de ny a registration application for the
following reasons:
1) In case the statute, registration documen ts and evidence are contrary to the
terms set forth in this law;
2) In case the documents are not complete;
3) In case the name of the applicant is so similar to a previously registered
governmental or non-governmental organization or to the name of a private
company or private enterprise that confusion is likely to result;
4) If two or more organizations submit re gistration applications under the same
name, the application first submitted shall be approved and the later applicant
shall be given the opportunity to choose a different name.
(2) In case of defects in the documents su bmitted to the High Evaluation Commission,
the Commission shall, within 30 days from the date of receipt of the application,
remand the documents to the applicant th rough the Technical Commission to rectify
the application. In this case, the applicant shall rectify the application and re-submit it
within 20 days.

Legal Personality
Article 20:
An organization shall acquire status as a legal entity in Afghanistan upon issuance of a
certificate of registration from the Ministry of Economy.

Need for Previous Documentation
Article 21:
The related department shall make availabl e previously registered documents to an
organization where needed by the organization.

Chapter Three
Economic Activities, Sources of Funding and Taxation

Prohibition against Economic Activities
Article 22:
(1) An organization can perform economic activit ies to reach the statutory not-for-profit
goals of the organization.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(2) Income derived from the economic activities of the organization may only be used to
carry out the specified goals and purposes of the organization.
(3) Income derived from the economic activities of the organization may not be used or
distributed, directly or indirectly, for the personal bene fit of any founder, officer,
member, director, employee, or donor of the organization.
(4) Directors, officers, and employees may not carry out any economic transaction with
the organization.

Commencement of Work
Article 23:
(1) Prior to the commencement of work, and afte r the examination and assessment of the
line department, an organization shall submit committed project documents to the
Ministry of Economy for veri fication and registration.
(2) The provision of paragraph (1) of this Article does not apply to emergency
humanitarian projects. After the comple tion of the project, an organization shall
submit a report to the relevant department.

Employment Criteria for Organizations
Article 24:
(1) An organization shall provide employees w ith a safe working environment in the
performance of economic activit ies and projects and appropriate incentives in hardship
environments.
(2) In recruitment, an organization shall consider the qualifications of the applicant. The
director and the board of directors of the organization may not employ family
members or close relatives of the director or board of directors.
(3) In recruitment, priority shall be given to qualified Afghan nationals.
(4) In recruiting foreign workers, an organizati on shall obtain prior permission from the
relevant authorities and shall inform the Mini stry of Foreign Affairs in writing of their
arrival, commencement and termination of work. In emergency humanitarian
circumstances, the requirement of prior permission for the recruitment of foreign
workers does not apply.

Sources of Funding :
Article 25:
An organization may be funded by the following sources:
1) Donations and gifts;
2) Bequests, legacies and grants;
3) Membership fees;
4) Movable and immovable property;
5) Income generated from lawful economic activities.

Criteria for Using Property
Article 26:
(1) An organization may own movable or immovable properties according to the law and
may use these properties for accomplishing its not-for-profit purposes and goals.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(2) Movable and immovable propertie s shall be registered in the name of the organization
and copies shall be sent to the Mi nistries of Economy and Finance.
(3) Movable and immovable properties may not be purchased or registered in the name of
the founders, board members, employ ees or their close relatives.
(4) The income from movable and immovable properties of the organization shall be
spent for not-for-profit goals under the s upervision of a governing body and/or the
representative designated by th e statute, and according to the provisions of this law
and the relevant statute.

Financial Auditing
Article 27:
(1) An organization shall keep a nnual financial records and shal l prepare a report of this
record according to the provisions of this law, and make it available to the Ministry of
Economy during monitoring.
(2) An organization shall prepare an audit of its annual financial statements according to
international standards and shall submit a copy of its report to the Ministry of
Economy, Ministry of Finance and to donor ag encies. The Ministries of Economy and
Finance, in consultation with Coordination Bodies of the Organizations, shall seek
alternative methods for organizations that lack the financial capacity to prepare an
audit by international auditors.
(3) The board of directors and other officers shall be responsible for illegal financial
activity.

Supply of Equipment and Vehicles
Article 28:
(1) An organization shall obtain its material , machinery, vehicles and other necessary
equipment for approved projects from inside the country. Importation is permissible
where such equipment is unavailable within the country or in case of a substantial
price difference.
(2) An organization shall have authorization from the relevant governmental departments
through the Ministry of Economy for im porting any material and equipment.
(3) An organization may not sell its vehicles and equipment or remove them from the
country. An organization may sell its ve hicles and equipment for not-for-profit
purposes to individuals and th e private sector on the basis of public auction under the
supervision of authorized re presentatives of the Ministries of Finance and Economy.
In this case, tax shall be paid according to the law. In the event vehicles or equipment
are sold to other organizations, then the seller is exempt from taxation.
(4) An organization shall through the Ministry of Economy obtain advance approval from
the Ministry of Communication for importing and activating communication
equipment.

Bank Account
Article 29:
(1) An organization shall locate its Afghani and foreign curre ncy accounts in a designated
bank account within the country.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(2) Banks shall provide the necessa ry facilities to organizations to open a bank account
and foreign currency account.

Tax Exemption
Article 30:
(1) An organization is exempt from any kind of tax and customs duty on the importation
of material and equipment which are relate d to and necessary for not-for-profit and
charitable purposes, according to the Income Tax Law and the Customs Law.
(2) A foreign citizen of an organization shall pay the visa tax, according to the provisions
of law.
(3) Employees of an organization shall pay income tax, according to the provisions of the
Income Tax Law.

Chapter 4
Reporting of the Organizations

Submitting a Report
Article 31:
(1) An organization shall submit its annual activity report to the Ministry of Economy
within three months of th e end of the fiscal year.
(2) An organization shall submit its semi-annua l activity report to the Ministry of
Economy, using the standard forms of the Ministry of Economy, which will be
updated as necessary.
(3) The semi-annual report shall be prepared in one original and three copies for
submission to the Central and Regional Offices of the Ministry of Economy, in return
for a receipt. The Regional Offices shall immediately send the report to the Central
Office of the Ministry of Economy.
(4) The semi-annual report shall be written in one of the official languages of the country.
(5) An organization shall send a copy of its se mi-annual report to the relevant line
ministry.

Analysis and Assessment of the Report
Article 32:
(1) The Ministry of Economy shall analyze a nd assess the semi-annual report within 90
days of the receipt of the semi-annual report and shall inform the respective
organization about the result.
(2) The Ministry of Economy shall, after an alysis and assessment, send a summary copy
of the annual report of foreign organizations to the Ministry of Foreign Affairs.

Supervision, Monitoring, and Submission of the Project
Article 33:
(1) Supervision and monitoring shall focus on th e quality and quantity of work and the
project activity according to the contract.
(2) An organization shall provide working facilities to the inspection team of the Ministry
of Economy and relevant line ministries fo r the on-site inspection and supervision of
approved projects.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(3) The relevant line ministries shall mon itor and supervise on an ongoing basis the
technical implementation and act ivities of the project according to its specifications
and shall submit a report to the Ministry of Economy.
(4) An organization shall inform the Ministry of Economy and relevant line ministries in
writing of the completion of the project according to the signed contract.

Chapter Five
Transformation, Merger, Dissolution and Liquidation of
Organizations

Change in Legal Personality
Article 34:
(1) After communicating with the Ministry of Economy, an organization may transform,
separate, or merge with another or other organizations that have similar goals.
(2) Upon merger or transformation, the newly regi stered organization shall be responsible
for all liabilities of the previous organization.
(3) Upon separation of organizations from each other, each organization shall be
responsible for its liabilities, unle ss otherwise agreed upon by contract.
(4) An organization may not transform its legal pe rsonality into or merge with a for-profit
organization.

Dissolution
Article 35:
(1) An organization shall be dissolved:
1) Where the fixed period of establishment has expired, unless the time
period, upon request, is renewed;
2) Based on a voluntary decision of its highest governing body according to
the relevant statute;
3) Where the organization does not provide the Ministry of Economy with its
annual report within one year of the end of the fiscal year;
4) Where the organization does not re-register within 6 months, according to
the Article 47.1 of this Law;
5) Where the High Evaluation Commission establishes that activities of the
organization are contrary to the public interest, provisions of this law and
other valid laws.
(2) The Ministry of Economy shall notify the or ganization in writing of the deficiencies
relating to paragraph 1.1, 1.3, a nd 1.4 of Article 35. If the organization fails to rectify
the deficiencies within 30 days of the da te of notification, the organization shall be
dissolved after the verification of the High Evaluation Commission.
(3) In case of announcement of dissolution or expi ration of the time period established for
appeal, the Ministry of Economy shall dele te the organization from the registry.
(4) The organization may file its complain t to the Dispute Resolution Commission.

Consequences of Dissolution
Article 36:
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(1) In case of dissolution, or transformation of the organization (from not-for-profit to profit),
the movable and immovable properties remaining after the payment of liabilities and debts
shall be distributed to an orga nization with similar activities, with the approval of the High
Evaluation Commission. If there are no such organizations, the movable and immovable
properties belong to the government.
(2) The movable and immovable properties of the dissolved organization shall not be
distributed to any of its founders, members, di rectors, officers, employees, donors and/or their
relatives.

Chapter Six
Dispute Resolution Commission (DRC)

Composition of the Commission
Article 37:
(1) A Dispute Resolution Commission (DRC) shall be established to resolve disputes
between the organizations and governmental departments resulting from
implementation of this law.
(2) The Commission shall be comprised of five members, of whom three members are
appointed on the recommendation of the Ministry of Economy and approval of the
President, and two memb ers are introduced by Coor dinating Bodies of non-
governmental organizations. They shall pe rform their duties with independence and
impartiality.
(3) The members of the Commission shall be introd uced by the relevant parties to serve a
term of two years, which can only be extended by one additional term.
(4) The Chair of the Commission shall be el ected from among the members on a rotating
basis for a term of one year.
(5) The members of the Commission shall meet the following criteria:
• University degree and a minimum of 5 years of work experience.
• No criminal background.
(6) The Commission may promulgate additional proc edures to fulfill their responsibilities.

Examining the Complaint
Article 38:
(1) The complainant shall file its objection in writing to the Dispute Resolution
Commission.
(2) The Commission, immediately after receivi ng the objection, shall specify a time for
the disputing parties to appear and shall decide the case within one month.
(3) The Commission shall collect necessary evidence from both parties and shall allow
each party to argue orally or in writing before the Commission.

Decision of the Commission
Article 39:
(1) The decision of the Commission shall have bind ing effect. In case either party is not
satisfied with the decision of the Commission, it may file an appeal with the relevant
court.
(2) The disputing parties shall have the right to use an attorney during the hearing.
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

Chapter Seven
Final Provisions

Non-Interference in Organization Affairs
Article 40:
(1) Governmental and non-governmental organizations may not interfere in the
performing affairs of organizations, but acco rding to the provisions of this Law.
(2) The line ministries are an exception to paragraph (1) of this Article.

Vehicle License Plate
Article 41:
An organization, after receiving a certificate of registration, shall prepare a temporary license
plate for its vehicles, according to the law.

Voluntary Contributions
Article 42:
Excluded from the provisions of this law are the contribution and cooperation of natural and
legal persons as volunteers, political parties, tr ade associations, social organizations, military
bases and religious worship centers.

Employee Recruitment
Article 43:
In the recruitment of related employees, an or ganization shall observe the labor law and other
valid legislation of the country.

Enactment of Implementing Regulations
Article 44:
(1) The Ministry of Economy shall supervise the implementation of the provisions of this
Law.
(2) The Ministry of Economy, for better implem entation of the provisions of this Law,
shall issue rules and regulations.

Confidentiality
Article 45:
Officers and members of an organization may not release confidential information concerning
projects, documents, historic or cultural archiv es, or military bases for their personal and for-
profit purposes inside or outside the country.

Acquiring Information
Article 46:
Security bodies can acquire information con cerning the activities of organizations only
through the Ministry of Economy.

Obligations of the Organization
Article 47:
Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.

(1) An organization that received a certificate of registration prior to the enforcement of
this Law shall, within six months from the enforcement date, submit its registration
application along with relevant documentati on to the NGO Department of the Ministry
of Economy.
(2) In case the organizations specified in paragr aph 1 of this Article paid the registration
deposit prior to the enforcement of this law, the paid amount shall be counted as the
registration fee.
(3) The NGO Department of the Ministry of Economy shall submit the application and
relevant documentation within one week to the High Evaluation Commission. The
High Evaluation Commission shall, within 90 days of the completion of the
application, decide on the approval or denial of the application.
(4) The Ministry of Economy shall issue a certificate of registrati on upon approval of the
application and related documentation, accord ing to the provisions of this Law.
(5) The Ministry of Economy shall submit the grounds for denial in writing to the
organization, according to Article 19 of this Law.
(6) Upon the confirmation of the High Evaluati on Commission, an organization shall be
fined from 1000-500,000 Afghanis, in cas e of violating the following:
1) Submission of incorrect annual report;
2) Failure to submit the annual report with in the period specified in Article 31.1
of this law;
3) Failure to facilitate the supervision according to Ar ticle 33.2 of this law.

Entry into Force
Article 48:
This law shall be enforced from the date of e ndorsement and shall be published in the official
gazette. With the enforcement of this law, the Regulation on the Activities of Domestic and
Foreign Non-Governmental Organizations (NGOs) in Afghanistan, published in the official
gazette Number 792, in the Year 1421, sh all be repealed.

Copyright © 2005 International Center for Not-for-Profit Law (ICNL) and the Agency Coordinating Body for
Afghan Relief (ACBAR). All rights reserved.