Taxation, as a sustainable source of government revenue, plays a fundamental role in financing public expenditures and providing social and economic services. To prevent tax evasion and boost government revenue, the legislator has identified behaviors that taxpayers intentionally and illegally engage in to avoid paying taxes as crimes. The purpose of this research is to examine tax offenses in the Afghan Penal Code to clarify the consequences of tax evasion and actions leading to non-payment of taxes for taxpayers and tax officials. This research was developed using the research method, document analysis, and a review of legal provisions related to tax offenses in the Afghan Penal Code. The research findings show that activities such as failure to submit tax returns, failure to pay taxes on time without a valid reason, failure to maintain tax documents or falsification of them, failure to cooperate with tax officials, improper use of tax identification numbers, and obstruction of tax officials from performing their duties are criminalized and specific punishments are foreseen in the Afghan Penal Code. These targeted measures are being taken to reduce tax evasion and prevent government budget deficits.
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