Abstract
In Afghanistan tax collection and administration is managed by the ministry of the finance. The ministry of the finance is mainly divided into two main departments: a) Customs department mainly responsible for dealing all Afghanistan customs such as import and export and b) Revenue department which is responsible for collecting taxes, all inflow and outflow of money into Afghanistan. Since our concern is sole tax issues, therefore the emphasis will be on tax and tax administration, process and payment method changes in the tax office over the past years. Further, however Afghanistan has 34 provinces, Balkh is one of them. Due to limitation, scope constraint the sole purpose of this study is to focus the reforms at provincial level in Balkh hereafter called the tax office for this study.