The state shall protect the rights of the citizens of Afghanistan outside the
country.
Article 40
Property shall be safe from violation.
No one shall be forbidden from owning property and acquiring it, unless
limited by the provisions of law.
No one's property shall be confiscated without the order of the law and
decision of an authoritative court.
Acquisition of private property shall be legally permitted only for the sake
of public interests, and in exchange for prior and just compensation.
Search and disclosure of private property shall be carried out in
accordance with provisions of the law.
Article 41
Foreign individuals shall not have the right to own immovable property in
Afghanistan.
Lease of immovable property for the purpose of capital investment shall
be permitted in accordance with the provisions of the law.
The sale of estates to diplomatic missions of foreign countries as well as
international organization's to which Afghanistan is a member, shall be
allowed in accordance with the provisions of the law.
Article 42
Every Afghan shall pay taxes and duties to the state in accordance with
the provisions of the law.
No taxes or duties shall be levied without legal representation.
Tax rates and duties as well as the method of payment shall be
determined, with due respect to social justice, by law.
This provision shall also apply to foreign individuals and organizations.
Every kind of tax, duty as well as paid incomes shall be deposited to a
single state account.