The new directorate has a single location (the location of the former Medium Taxpayers Office) and the number of case managers is reduced. The Small Taxpayers Office is still working; however, the small businesses using the Small Taxpayers Office are transferred to the new Taxpayer Services Directorate. The Small Taxpayers Office is now limited to tax affairs of small taxpayers in the country such as craftsmen and shopkeepers.
In addition to these changes, as of the year 1401 (2022), taxpayers are required to follow the tax year starting from Hamal 1, 1401 (March 21, 2022), and ending Hoot 29, 1401 (March 20, 2023).
The deadline for the previously announced amnesty on additional taxes has been further extended by the Afghan tax office; December 21, 2022 is the new deadline for the taxpayers to clear their outstanding taxes and penalties.