AAN has translated a decree from the Islamic Emirate’s Supreme Leader concerning assets belonging to Afghans who are absent from the country and those who are engaged in ‘spreading disorder’. The decree orders the dissolution of the Directorate of Residential Property Assessment under the Office of Administrative Affairs and tasks the military wing of the Supreme Court with identifying such individuals and seizing and impounding their assets, which will then be held ‘in trust’, along with any income accruing from them.
Issue No 15
Date: 27/7/1447/Lunar year [17 January 2026]
Decree of Amir ul-Muminin regarding the dissolution of the Directorate of Residential Property Assessment [de manizelo de barrasi riyasat] under the Office of Administrative Affairs and the transfer of its functions to the Supreme Court.
Article 1
The Directorate of Residential Property Assessment of the Office of Administrative Affairs is hereby dissolved, and its functions shall be transferred to the Office of the Deputy Head of the Supreme Court for Military affairs.
Article 2
The military courts operating under the Office of Deputy Head of the Supreme Court for Military Affairs, in addition to their other respective duties, undertake the following duties for the assessment of the assets of absent persons [ghayeb ashkhas] and those engaged in spreading disorder [sa’ii bi’l-fasad]:
1 The investigation, classification [tafkik], verification, preservation and protection, as well as removal from protection and de-listing from protection of the moveable [such as vehicles] and immovable [such as land] assets of absent persons.
2 The seizure and impounding of the assets of those spreading disorder.
Article 3
1 For the purpose of assessing the assets of absent persons and those spreading disorder, the following positions shall be added to the authorised workforce (tashkil) of the Kabul Military Court:
1 One judge
2 One mufti
3 One court clerk
2 At the zonal level, the Office of the Deputy Head for Military Affairs shall designate a judge, mufti and clerk from among the existing military courts [personnel] to assess the properties of absent persons and those spreading disorder, and criminal matters shall be referred to a separate judge, mufti and court clerk.
3 With the exception of Kabul and the zonal courts, all other provincial courts are obliged to carry out their regular duties relating to military personnel, in addition to assessing the assets of absent persons and those spreading disorder.
4 With the exception of Kabul and the zonal courts, each provincial court shall appoint two qualified and trustworthy individuals to collect accurate information for the purpose of assessing the properties of absent persons and those spreading disorder.
5 The Supreme Court may, in accordance with the applicable rules and regulations, appoint personnel from the dissolved Directorate of Residential Property Assessment [formerly] under the Office of Administrative Affairs.
Article 4
1 The Office of Administrative Affairs is obliged to hand over all filles of registered documents and related records concerning house assessments to the Supreme Court and shall obtain a receipt from the Court.
2 The Office of Administrative Affairs shall transfer all vehicles, buildings, documents and other related assts of the Directorate of Residential Property Assessment to the Office of the Deputy Head of the Supreme Court for Military affairs and shall obtain a receipt.
Article 5
The Ministry of Finance is obliged to allocate and provide the necessary budget to the Supreme Court, upon approval, for carrying out the assessments of the properties.
Article 6
The Deputy Head of the Supreme Court for Military affairs and the other relevant Military Courts are obliged to assess the residential properties of absent persons in accordance with the principles governing the assessment of movable and immovable property.
Article 7
This decree shall enter into force upon promulgation and shall be published in the Official Gazette.
Amir ul-Muminin Sheikh ul-Quran wa al-Hadith
Mawlawi Hibatullah Akhundzada
Revisions:
This article was last updated on 12 Feb 2026