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On Audited Financial Statements –
Annual Deadline
Pursuant to Articles 22.4 and 22.5 of the GSM Services License, and
Schedule B of the Unified Services License, all licensees shall
submit their annual audited financial statements for the fiscal year
ending on 31 December to ATRA not later than 21 March of the
following year.
The audited accounts shall be prepared on the basis of Generally
Accepted Accounting Practice (GAAP) standards, unless a different
standard is required by the laws of Afghanistan.
These annual accounts shall only report the activities related to
this License; other commercial activities (for example, internet
services) may be included if properly segregated.
Failure to deliver timely reports shall be grounds for penalties and
fines, and are sufficient basis for suspension or revocation of
these Licenses, pursuant to the Telecom Law.
The requested information shall be provided in electronic format
(Adobe Acrobat pdf) to the General Secretary via e-mail at
secretary@atra.gov.af
This Decision shall apply equally to all affected Licensees, as
required by Article 13(4) of the Telecom Law.
Signatures of the ATRA Board Members
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