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[ "Article 21.Directions to implement state monitoring and control21.1.The state monitoring and control related to utilization of auto transport vehicles and transportation service and its adjustment to consumer's rights shall be implemented in the following directions:21.1.1.enforcing the legislation and publicly complying standards, rules and procedures that were approved by the Cabinet member in charge of auto transport issues and other relevant state administrative authorities in conformity with the legislation;21.1.2.ensuring the compliance of duties stated in the technical inspection and duty to provide public transport services;/This sub-paragraph was amended by the law as of January 20, 2011/21.1.3.administering the state order, state mission and immediate transportation mobilization during emergencies;21.1.4.ensuring the compliance of public transport service routes, schedules and procedures;21.1.5.ensuring that requirements for auto transport vehicle utilization and appropriate transportation conditions are met, and also that the required documents for transportation are prepared;21.1.6.ensuring that transporters, transport service recipients and passengers comply with the appropriate duties;21.1.7.taking preventive actions against the adverse effect of auto road, road structure, fuel and lubrication materials on auto transport vehicles entirety and traffic safety.21.1.8.ensuring conditions for the utilization of control device in transportation services./This sub-paragraph was added by the law as of July 1, 2022/", "'Article 21. Administrative Control to be implemented in the following areas: 21.1. Administrative control of the use of vehicles and transport services shall be carried out in accordance with the following: 21.1.1. Legislation, and the Member of the Government and the State Administration in charge of transportation; To enforce standards, rules and regulations issued by the competent authority; To ensure the technical supervision and public transportation of the vehicle; To make amendments to this law on January 20, 2011/21.1.3. To implement orders, tasks, and timely transportation of the state; To enforce public transport routes, timetables and service procedures; To ensure the use of automobiles, to ensure transport conditions and to ensure the proper documentation of the shipment; To ensure the safety of carriers, carriers and passengers; To prevent the violation of road, road, fuel and lubricants in the road safety of the vehicle. To provide conditions for the use of the control equipment in the service of the shipment service./ This article was added by the Law of July 1, 2022." ]

[ "Article 22.The rights of the state supervisory inspector for auto transport22.1.The state supervisory inspector for auto transport shall have the following rights:22.1.1.to monitor according to the directions stated in the Article 21 of this Law and implement the state control and inspection;22.1.2.to exercise the common powers for state inspectors stated in the Law on State Inspection and Control, the Law on Administrative Liability and other relevant legislation;22.1.3.when monitoring the implementation of legislation, to stop the auto transport vehicle and if deemed necessary, to temporarily confiscate the driving license, coupon and other transportation related documents until the particular violation is resolved;22.1.4.to give an official notice to the auto road organizations or business entities to take corrective actions if auto road and road structures cause delays of the public transport service and damage to auto transport vehicles and freight.22.2.The state supervisory inspector for auto transport shall wear uniforms and distinctive badges and shall be provided with necessary facilities to perform their duties.22.3.The Cabinet member in charge of auto transport issues shall approve the design of uniform and badges of the state supervisory inspector for auto transport.CHAPTER SIXMISCELLANEOUS", "'Article 22. The State Inspector of the State Inspection Agency22.1. The State Inspector shall have the following rights: 22.1.1. To oversee and examine the course of the course of the course and to exercise administrative control; 22.1.2. Law on State Inspection Law, Law on Administrative Liability and other laws and regulations shall be implemented by the state inspector specified in the law; 22.1.3. To monitor the enforcement of the legislation, the vehicle shall be suspended and checked, and if necessary, the driver's license, voucher and transport documents shall be temporarily suspended until the violation is resolved; 22.1.4. Road and road facilities shall be subject to official request from the relevant road authority and entity to provide public transportation services, to provide vehicles and goods damage to the vehicle; 22.2. The State Inspector of the State Inspector shall be provided with uniforms and distinctive signs and shall be provided with the necessary equipment to carry out their supervision duties. 22.3. The uniform design of the State Inspector shall be approved by the Cabinet member in charge of auto transportation. CHAPTER SEVEN OTHER ISSUES'" ]

[ "Article 23.Liability for Violators of the Law23.1.A person or a legal entity who has breached this Law is subject to the liability in accordance with Criminal Code or Law on Violations./This article was modified by the law as of December 4, 2015/ THE CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA GONCHIGDORJ.R ", "Article 23. Liability for offenders23.1. The person or legal entity who violates this law shall be liable to the Criminal Code or the Violation Act./ This article was revised by the Law of 4 December 2015 / The Chairman of the State Great Hural (Parliament) of Mongolia R.GONCHIGDORJ '" ]

[ "Article 1.Purpose of the Law1.The purpose of this law is to regulate the relations arising from the imposition of air pollution fee on persons for polluting the air and the payment of such fees.", "'Article 1. Purpose of the Law1.1. The purpose of this law is to regulate relations relating to the imposition and payment of air pollutants to an air pollutant.'" ]

[ "Article 2.Legislation on Air Pollution Fee2.1.The legislation on air pollution fee shall consist of the Law on Air, the General Law on Taxation, this Law and other legislative acts issued in conformity with therewith. 2.2.If an international treaty, to which Mongolia is a party, stipulates otherwise than this Law, then the provisions of the international treaty shall prevail.", "Article 2. Legislation on Air Pollution Fees2.1. Legislation on Air Pollution Fees shall consist of the Law on Air, the General Taxation Law[1], this Law and other legislative acts issued in conformity with them.2.2. International treaties to which Mongolia is a party to this Law shall be in accordance with the provisions of this Law." ]

[ "Article 3.Definitions of Terms of the Law3.1.The following terms used in this Law shall be understood as follows:3.1.1.\"Air polluting particulates\" refers to what is specified in Article 3.1.6 of the Law on Air;/This sub-paragraph was amended by the law as of May 17, 2012/3.1.2.\"Major air polluting stationary sources\" refers what is specified in Article 3.1.9 of the Law on Air;/This sub-paragraph was amended by the law as of May 17, 2012/3.1.3.\"Air pollution fee\" refers what is specified in Article 3.1.14 of the Law on Air;/This sub-paragraph was amended by the law as of May 17, 2012/3.1.4.\"Organic solvent\" refers to the organic substances that evaporate in the air in a large amount in a normal air temperature and pressure condition;3.1.5.\"Transport facilities and vehicles\" refers to all types of automobiles, buses, motorcycles, tractors, and other automotive that use diesel fuel or gasoline; 3.1.6.\"Permit holder for usage of major air polluting stationary source\" refers to an entity holding a permit specified in Article 18.1 of the Law on Air./This sub-paragraph was amended by the law as of May 17, 2012/", "'Article 3. Definition of the Law of the Law 3.1. The following terms shall be understood in the following context: 3.1.1. \"polluting substance\" as set forth in Article 3.1.6 of the Law on Air; /This provision was amended by the Law of May 17, 2012/3.1.2 \"air pollution major settlement source\" as provided in Article 3.1.9 of the Air Law; /This amendment was amended by the Law of May 17, 2012/3.1.3 \"air pollution payment\" as provided in Article 3.1.14 of the Air Law; the \"organic solvent\" is a large amount of air in the normal air and pressure conditions; 3.1.5 \"autonomous and self-propelled vehicles\" are all types of diesel fuel and fuel-powered vehicles, buses, motorcycles, tractors and other self-propelled vehicles; 3.1.6. \"Air pollution major settlement source\" permission holder of Air Law 18.1 of the Law on Air Pollution of May 17, 2012 / The amendment to this law on May 17, 2012." ]

[ "Article 4.Air pollution fee payers and their registration4.1.The following citizens, business entities and organizations shall be air pollution fee payers:4.1.1.raw coal miner;4.1.2.organic solvent producers;4.1.3.organic solvent importer;4.1.4.transport facilities and vehicle owners;4.1.5.permit holder for usage of major air polluting stationary source;4.1.6.citizen, business entities and organization that use air polluting source.4.2.The relations related to issuance of permit for usage of major air polluting stationary sources to citizens, business entities and organizations shall be regulated by the Law on Air.4.3.Tax offices of Aimag, Capital city, and district, tax departments of soums and state tax inspector together with Professional Department in charge of air quality shall be responsible for the keep a record of the details of air polluting sources used by fee payers, which shall include the name, location, state registration number, type, equipment capacity, utilization period and other relevant information.4.4.The relations related to the registration of the owners of transport facilities and vehicles shall be regulated by the Law on Transport Facilities and Vehicles Tax.4.5.The Government shall determine the amount of the fee, its percentage and the payment procedure for the citizens, business entities and organizations specified in Article 4.1.6 of this Law.", "'Article 4. Payment of air pollution payer, registration4.1. Citizens, business entities and organizations who are air pollutants shall be: 4.1.1. miners of coal; 4.1.2. producer of organic solvent; 4.1.3. importer of organic solvent; 4.1.4. owner of motor vehicle and self-propelled vehicle; 4.1.5. license holder to use large sources of air pollution; 4.1.6. citizen, business entity and organization using air pollution sources. 4.2. Relations related to the granting of a large source of air pollution to citizens, business entities and organizations shall be governed by the Law on Air. 4.3. The tax office of aimag, capital city, district tax office, tax office of the soum tax office and state tax inspector shall cooperate with the professional air quality service of the payer. name, location, registration number, type of equipment, operating time and other information required. 4.4. Relations relating to registration of the vehicle and the self-propelled vehicle shall be regulated by the Mongolian Law on Automobiles and Self- Proprietors [2]. 4.5. Regulation of payment procedures, fees and fees from citizens, business entities and organizations specified in Article 4.1.6 of this law shall be established by the Government. '" ]

[ "Article 5.Items subject to air pollution fee charge5.1.The air pollution fee (hereinafter referred to as \"fee\") shall be imposed on extracted raw coals, produced and imported organic solvents, transport facilities and vehicles, and air polluting particulates generated by major air polluting stationary sources.5.2.The State central administrative body in charge of nature and environment matters shall approve a list of the organic solvents which are subject to fee charge. 5.3.The State central administrative body in charge of nature and environment matters jointly with the state central administrative body in charge of transportation matters shall approve a regulation to determine the classification of the transport facilities and vehicles on the basis of the amount of carbon dioxide emission in one-unit kilometer distance to be in proportion to the engine capacity of passenger cars, and load capacity of buses and trucks. 5.4.The state central administrative body in charge of nature and environment matters shall approve a list of the polluting particulates which are generated by major air polluting stationary sources.5.5.If necessary, air pollutant are released by major air polluting stationary sources in excess of the amount specified in the emission standards for pollutants based on opinion of professional organization, the State environmental inspector, relevant department, soum and district Governor shall eliminate the damage and impose air pollution compensation equal to 3 times the amount of damage and supervise its payment./This paragraph was added by the Law as of May 17, 2012/5.6.Citizens, business entities and organization shall pay the air pollution compensation to the Environment and climate fund./This paragraph was added by the Law as of May 17, 2012//This paragraph was amended by the Law as of November 13, 2015//This paragraph was amended by the Law as of January 12, 2018//This paragraph was amended by the Law as of November 13, 2019/5.7.The guilty person paying the air pollution compensation for the damage specified in Article 5.5 of this law shall not be the ground for exemption from the liabilities specified in Criminal law or Law on Violations in accordance with the relevant legislation./This paragraph was added by the Law as of May 17, 2012//This paragraph was amended by the law as of December 04, 2015/", "'Article 5. Payment of air pollution payments5.1. The amount of air pollutants produced by the combustion of coal, the production and importation of organic solvents, vehicles and self-propelled vehicles, and the major air pollution sources from major air pollution sources /further \"payment\" to be imposed. 5.2. The state central administrative body in charge of environmental issues shall approve the list of organic solvents to be imposed.5.3. The amount of carbon dioxide emitted by vehicle and self-propelled vehicles is based on the capacity of the passenger car engine, the bus and the car capacity. the state central administrative body in charge of environmental issues shall approve the procedure for determining the amount of air pollutants to be determined by the state central administrative body in charge of environmental issues.5.4. The state central administrative body in charge of environmental matters shall approve the list of air pollutants from major air pollution sources. 5.5. If the air pollutant from a major source of air pollutants exceeds the amount specified in the standards of the pollutants, the professional inspector, the soum and district governor shall compensate for damages caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by the damage caused by" ]

[ "Article 6.Measurement units for fee charge6.1.Based on the following measurement units, fee calculation shall be made:6.1.1.extraction of raw coals is calculated by kilogram; 6.1.2.producing and importing organic solvent is calculated by kilogram;6.1.3.the amount of carbon dioxide emission per kilometer from transport facilities and vehicles is calculated by gram; 6.1.4.air polluting particulates generated by major air polluting stationary sources shall be calculated by kilogram.", "'Article 6. Payment of physical units6.1. The following physical units shall be based on the following grounds:6.1.1. Coal per kilogram of coal extraction;6.1.2. Kilograms of organic solvent production and import;6.1.3. Grammatically, the amount of carbon dioxide emitted by a vehicle or self-propelled vehicle; 6.1.4. Air pollution from major sources of air pollution to the air by kilograms. '" ]

[ "Article 7.Fee rates and amount7.1.The Government shall set the rate and amount of fee to be imposed on mined raw coal within the limit of 1-2 tugriks per kilogram of coal.7.2.The Government shall set the rate and amount of fee to be imposed on produced and imported organic solvents within the limit of 10-30 tugriks per kilogram of organic solvent.7.3.The fee to be imposed on the carbon dioxide emission from transport facilities and vehicles shall be according to their classification set as follows:Classification of transport facilities and vehiclesCO2 emission (g/kg)Annual fee /by tugriks/ A121-1801800 B181-2502100 C251-3503500 D351-5005000 E501-7507500 F751-or more9500 7.4.The Government shall set the rate and amount of fee to be imposed on air polluting particulates generated by major air polluting stationary sources within the limit of 1-10 tugriks per kilogram.", "'Article 7. Payment of the amount and amount of the raw coal mined shall be set by the Government within 1-2 Tg per kg of coal. 7.2. The percentage and amount of imported and imported organic solvent shall be determined by the Government within the limits of 10-30 Tg per kg of organic solvent.7.3. The carbon dioxide emissions from the vehicle and self-propelled vehicles shall be set by the following rates: Auto and self-propelled vehicles CO2 gas emissions /g/km/Payment per year /Tugrugs/A121-1803600B181-2504200B251-3507000G351-50010000D501-75015000E751- more than 19000 / This section was revised by the Law of 07 December 2023./7.4. The Government shall set the rate and amount of pollutants of waste pollutants from major sources of air pollution to one to 10 Tg per kilogram." ]

[ "Article 8.Credit and exemption from Fees 8.1.Exemption from fee is granted in proportion to the processed coal amount if raw coal is produced in deep processing manner, and a new type of fuel meeting the standards is produced.8.2.The vehicles that emit 120 or less gram carbon dioxide in one kilometer shall be exempt from the fee. 8.3.The transport facilities and vehicles classified into A-B in the table specified in Article 7.3 of this law shall be exempted from the fee for the first 4 years from the date that the transport facilities and vehicles manufactured. 8.4.Reaper-threshers and agricultural crawler tractors shall be exempted from the fee. 8.5.The business entities and organizations that extract coal and generate energy for the purpose of protecting the public interest and ensure national security shall be credited and exempted from the fee. 8.6.The Government shall approve the list of business entities and organizations, and procedure for credit and exemption from fee specified in Article 8.5 of this law.", "'8. The exemption and discount of payments8.1. If the production of crude coal is produced by a deep processing and a new type of fuel that meets the standard requirements, the amount of processed coal shall be exempted. 8.2. For a kilometer distance, 120 grams or less of coal emissions from motor vehicles shall be exempt from fees.8.3. Payment of motor vehicles and self-propelled vehicles specified in Article 7.3 of this Law shall be exempt from the first four years of production of motor vehicles and self-propelled vehicles. 8.4. The grain combinations and agricultural tractors are exempt from fees. 8.5. Raw coal mining and energy producing enterprises and organizations to protect national security and public interest can be exempted and discounted from fees. 8.6. The Government approves the list of entities and organizations set out in Article 8.5 of this law and the procedure for exemption and discount of fees." ]

[ "Article 9.Paying and filing fees9.1.Fee payers shall pay the sum that is imposed on the raw coals extracted in that quarter to the relevant taxation authority within the 20th day of first month of the next quarter.9.2.Fee payers shall pay the sum that is imposed on the produced and imported organic solvents to the relevant taxation authority prior to obtaining a permit to import and produce toxic and hazardous chemicals.9.3.Fee payers shall pay the annual payment that is imposed on transport facilities and vehicles to the relevant taxation authority once in a year on or before June 1st of the year and the certificate on the auto-techniques' inspection of transport facilities and vehicles shall contain the notes on air pollution fee payment.9.4.Fee payers shall on the basis of the opinion of the Professional Department in charge of air quality specified in ", "'Article 9. Payment and reporting9.1. The payer shall pay the amount of the per capita of the mined coal within the first quarter of the following quarter to the tax authority of the next quarter.9.2. The payer shall pay the fee for the production and importation of organic solvents to the import of toxic and toxic substances. before the tax authority is to pay the tax authority.9.3. The payer shall pay the annual fee for the vehicle and the self-service vehicle once a year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year before the tax authority of the year" ]

[ "Article 10.1 of the Law on Air, pay the sum that is imposed on the polluting particulates generated for current year by major air polluting stationary sources to the relevant taxation authority within February 10th of the following year./This paragraph was amended by the law as of May 17, 2012/9.5.Tax department shall submit the annual payment return during the below mentioned time periods:9.5.1.tax departments of soums and districts shall submit the annual payment return to the tax authority of aimag and capital city within February 10th of the following year;9.5.2.tax department of aimag and capital city shall submit the annual payment return to the State administration body in charge of taxation matters within March 1st of the following year;9.5.3.the State administration body in charge of taxation matters shall deliver the integrated payment returns to the Professional Department in charge of air quality within March 15th of the following year.9.6.The State administration body in charge of taxation matters shall approve the payment return form template.Article 10.Liabilities to be imposed for violators of law10.1.An official who has breached the duties specified in Article 5.5 of this Law, liabilities specified in the Law on Civil Service shall be imposed.10.2.A person or a legal entity that violates this Law shall be subject to the liabilities under the Criminal Code or the Law on Violations./This Article was modified by the law as of December 4, 2015/ CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA DEMBEREL.D 1 ", "'Article 10. Liability for offenders 10.1. The liability specified in Article 5.5 of this Law shall be imposed on an official who did not fulfill the obligations set forth in Article 5.5 of this Law. 10.2. The person who violated this law shall be subject to liability under the Criminal Code or the Law on Violations. / This article was revised by the Law of December 4, 2015 / CHAIRMAN OF THE MONGOLIAN LEGISLATIVE D.DAMBELER [1] General Taxation Law - \"State Information\" published in 22nd of 2008.[2] Mongolian Law on Automobiles and Vehicles Taxation Law - published in the 3rd issue of the \"State Information\" compilation. '" ]

[ "Article 1.Purpose of the Law1.1.The purpose of this Law is to regulate relations in connection with the use of Mongolian airspace for aviation and monitoring the safety of Mongolian airspace.", "'Article 1. Purpose of the Law1.1. The purpose of this law is to regulate relations concerning the use of air space in Mongolia and the control of air space in Mongolia.'" ]

[ "Article 2.Legislation on the use of airspace for aviation2.1.Legislation on the use of airspace for aviation shall consist of this Law and other legislative acts issued in conformity with it.2.2.If an international treaty, to which Mongolia is a party, stipulates otherwise than this Law, the provisions of the international treaty shall prevail.", "'Article 2. Legislation to use airspace2.1 Legislation to use airspace shall be comprised of this law and other acts of legislation issued with it.2.2. The international treaty provisions shall be in accordance with the provisions of this Law. '" ]

[ "Article 3.Scope of the application of the Law3.1.This Law shall apply to the use of Mongolia's airspace for civil and state aviation.", "'Article 3. The scope of the law3.1. This law shall apply to the use of airspace in Mongolia for civil and state aviation.'" ]

[ "Article 4.Definition of terms of the Law4.1.The following terms used in this Law shall be understood in the following meanings:4.1.1.\"Mongolian airspace\" means the space of the atmosphere above the territory of Mongolia;/The term \"of the air layer of the atmosphere\" in this sub-paragraph was amended into the term \"of the atmosphere\" by the law as of July 7, 2023, and it shall enter into force on January 1, 2024/4.1.2.\"border air zone\" means the air space on the territory with a width of 30 km inside the state border line;4.1.3.\"danger zone\" means an air space limited to a certain height and width, which may pose a danger to flight operations during a specially stated period;4.1.4.\"restricted zone\" means an air space limited to a certain height and width, established for the purpose of restricting the flight of aircraft;4.1.5.\"prohibited zone\" means an air space limited to a certain height and width, in which the flight of aircraft is prohibited;4.1.6.\"military designated area\" means an air space limited in height and width, designated for military operations;4.1.7.\"airspace security\" means complex measures related to protecting Mongolia's airspace inviolability from interference and illegal actions.4.2.Other terms specified in this Law shall be understood in the same sense as the terms specified in Article 5 of the Law on Civil Aviation./The term \"in Article 3 of the Law on Civil Aviation\" in this paragraph was amended into the term \"in Article 5 of the Law on Civil Aviation\" by the law as of July 7, 2023, and it shall enter into force on January 1, 2024/CHAPTER TWOUSE OF AIRSPACE FOR AVIATION AND ITS CONTROL", "'Article 4. Terminology of the law4.1. The following terms shall be understood in the following terms: 4.1.1. \"Air space of Mongolia\" shall be the airspace above the territory of Mongolia; The term \"air space of the upper atmosphere\" shall be referred to as \"upper atmosphere\" by the Law of July 07, 2023 and shall come into force on January 1, 2025. 4.1.2. \"air zone\" shall be the area within the territory of the State Great Hural of Mongolia on the territory of 30 km from the border; 4.1.3.\"a dangerous zone\" means the airspace that may be threatened by the flight of the aircraft, which may be restricted to a certain height and width; 4.1.4.\" limited zone \"is the limited airspace of the aircraft set by the restrictions of the aircraft flight; 4.1.5.\" Forbidden Zone \"is the airspace prohibited by the aircraft, restricted to a certain height and width; 4.1.6.\" military zone \"is the airspace set for military operations, restricted to a high and wide airspace; 4.1.7.\" air space safety \"is a complex set of measures to protect Mongolia's inviolability from interfering and illegal activities.4.2. Other terms provided in this law shall be understood in the same way as the terms set forth in Article 5 of the Civil Aviation Law. /Article 3 of the Civil Aviation Law, \"Article 5 of the Civil Aviation Law\" shall be amended by the Law of July 07, 2023 and shall take effect on January 1, 2025." ]

[ "Article 5.Regulation of use of airspace for aviation5.1.The Government of Mongolia shall establish general procedures for the use of airspace for aviation and monitor its implementation.5.2.The following activities shall be regulated in accordance with the procedure specified in paragraph 5.1 of this Law:5.2.1.to establish the category of airspace to be used for aviation;5.2.2.airspace control;5.2.3.to ensure the safety of the air space used for aviation;5.2.4.to make coordination of the use of airspace;5.2.5.to be used Mongolia's airspace for international humanitarian activities;5.2.6.other activities prescribed by law.5.3.The implementation of the general procedures for the use of Mongolian airspace for aviation shall be ensured by the state central administrative body in charge of defense matters and the state central administrative body in charge of civil aviation matters in accordance with their respective functions.", "'Article 5. Regulation of the use of air space5.1. The Government of Mongolia shall establish and implement the general rules for the use of airspace in the implementation of the following activities:5.2.1. To determine the air classification to be used in the air;5.2.2. Air space control;5.2.3. Ensure air space safety for use in the air;5.2.4. Regulation of air space use;5.2.5. Use of air space for humanitarian international activities; 5.2.6. Other activities specified in legislation.5.3. Implementation of the general rules for the use of air space in Mongolia shall be carried out by the state central administrative body in charge of defense and the state central administrative body in charge of civil aviation. '" ]

[ "Article 6.Determining the airspace to be used for aviation6.1.The airspace to be used for civil aviation shall be determined by the state central administrative body in charge of civil aviation matters in accordance with international norms and civil aviation activities.6.2.The airspace to be used for state aviation shall be determined by the state central administrative body in charge of defense matters.6.3.The state central administrative body in charge of defense matters shall decide on the establishment of air routes to be used for state aviation in the airspace of Mongolia, as well as the opening and closing of new entering and existing points of the air border./The term \"new air gates\" in this paragraph was amended into the term \"new entering and existing points of the air border\" by the law as of July 7, 2023, and it shall enter into force on January 1, 2024/6.4.Air routes and entering, existing points through air gates to be used for civil aviation in the airspace of Mongolia shall be established in accordance with sub-paragraph 8.1.7 of the Law on Civil Aviation./The term \"air gates to be used for civil aviation in the airspace of Mongolia shall be established in accordance with sub-paragraph 7.1.3 of the Law on Civil Aviation, and an opinion has been received from the state central administrative body in charge of defense matters\" in this paragraph was amended into the term \"entering, existing points through air gates to be used for civil aviation in the airspace of Mongolia shall be established in accordance with sub-paragraph 8.1.7 of the Law on Civil Aviation\" by the law as of July 7, 2023, and it shall enter into force on January 1, 2024/", "'Article 6. Determine the air space to be used for aviation6.1. The air space to be used in the aviation shall be established by the state central administrative body in civil aviation in accordance with international standards and civil aviation activities.6.2. The state central administrative body in charge of aviation shall set the air space to be used in the state. 6.3. The state central administrative body shall decide on the establishment of an air route to be used in the airspace of Mongolia, the opening and closing of the air border, and the state central administrative body in charge of defense matters. / This section shall be referred to as \"air door\" in accordance with the Law on \"the air border point\" of July 07, 2023 and shall come into force on January 01, 2025./6.4. The airspace of the airspace of Mongolia, the airspace of the airspace, and the exit point of the airspace shall be set in accordance with Article 8.1.7 of the Civil Aviation Law. / This section shall be set in accordance with Article 7.1.3 of the Civil Aviation Law and shall be submitted to the State Central Administrative Authority in charge of defense matters. \"to be set up in accordance with the law\" to be set up in accordance with the law \"of 07 July 2023 and shall be effective on January 01, 2025." ]

[ "Article 7.Airspace safety control7.1.Airspace safety control shall consist of activities to detect airspace violations and stop the detected violations.7.2.The activities specified in paragraph 7.1 of this Law shall be implemented by the highest organization of military professional management.7.3.Mongolian airspace violation detection shall be carried out with radar monitoring equipment.", "'Article 7. Control of Air Space Control7.1. The air space control shall consist of air space detection and prevention of detected violations. 7.2. The activities set forth in Article 7.1 of this Law shall be implemented by the highest military professional management body. 7.3. When implementing the airspace violation of Mongolia, it shall be performed by a radiocarbon control device. '" ]

[ "Article 8.Violation of airspace8.1.The following actions shall be considered as airspace violations:8.1.1.conducting flight without the permission of the competent authority to control flight traffic;8.1.2.landing without the permission of the competent authority to control the air traffic, unless it is unavoidable;8.1.3.entering Mongolia's air border entering and existing points in violation of established procedures;/The term \"air gates\" in this sub-paragraph was amended into the term \"air border entering and existing points\" by the law as of July 7, 2023, and it shall enter into force on January 1, 2024/8.1.4.conducting unauthorized flights in the border air zone of Mongolia;8.1.5.conducting flight without the permission of the competent authority to control air traffic in prohibited, restricted, dangerous, or military zones;8.1.6.flight of reconnaissance aircraft entering the air border.8.2.The sub-paragraph 8.1.2 of this Law shall not apply to military operations aviation. ", "'Article 8. Violation of air space 8.1. The following activities shall be referred to as air space violations: 8.1.1. To conduct a flight without the authorization of the authority to manage the air traffic; 8.1.2. In case of unauthorized landing of an airplane, the airplane shall be authorized to control the air traffic; 8.1.3. To break the established procedures and to enter the airspace of Mongolia by air entrance point of Mongolia; \"The air door\" shall be changed to \"airport entry point\" by the Law of July 07, 2023 and shall be in force from January 01, 2025. 8.1.4. To make unauthorized airplanes in the airspace of Mongolia; To make flights without the authorization of the authority to manage air traffic in restricted, dangerous, military-oriented areas; 8.1.6. Flight of airplanes for airplanes. 8.2. This article 8.1.2 does not apply to the combat duty flight." ]

[ "Article 9.Ensuring the safety of the air space to be used for aviation9.1.The highest military professional management body shall consult with the General Directorate of Civil Aviation when carrying out activities that may endanger aviation by means of artillery shooting, explosions, and missile or rocket launching in the airspace of Mongolia.9.2.Paragraph 9.1 of this Law shall not apply to missile or rocket launching and artillery shooting carried out for defense purposes of the country from air attacks. 9.3.In the event that any aircraft is subjected to illegal actions while flying in the airspace of Mongolia and is controlled by others, the head of the highest military professional management organization shall exercise the following powers:9.3.1.to demand the person who seized the aircraft and controlled the flight crew to land the aircraft at the nearest airport;9.3.2.to assign duties and tasks to the civil aviation management and air traffic services regarding aircraft affected by illegal actions;9.3.3.to ensure the safety of the aircraft, take measures to immediately land the aircraft flying in the Mongolian airspace at the nearest airport, regardless of nationality;9.3.4.to take and implement possible measures to provide assistance to foreign aircraft in distress in accordance with international agreements of Mongolia;9.3.5.if the aircraft affected by the illegal act continues its flight without complying with the requirement to land safely at the nearby airport, to take measures in accordance with the laws of Mongolia in order to prevent possible consequences;9.3.6.to increase the duty force of air defense units and branches of the armed forces.", "'Article 9. Ensure air safety for the use of aircraft9.1. In the airspace of Mongolia, military aviation, explosives and missiles shall be in the airspace of Mongolia.9.2. For the purpose of protecting against air raids, the military's top management body shall consult with the Civil Aviation Authority.9.2. The provisions of Article 9.1 of this Law shall not apply to the following: 9.3. Any aircraft in the airspace of Mongolia shall be subject to the law of illegal acts, and in the case of others the head of the top management of the military shall exercise the following powers: 9.3.1. Demand the aircraft to take over the airplane and drop the aircraft to the near-airport; 9.3.2. To provide civil aviation management and flight services to aircraft affected by illegal activities; To take measures to immediately drop aircraft in the airspace of Mongolia in order to ensure the safety of aircraft; To take measures to prevent the consequences and consequences of the next in accordance with the international treaties of Mongolia; To take measures to prevent the consequences and consequences of the next in the event that an aircraft affected by an illegal act continues to take flight without the need to land at the airport; To increase the power of air force protection units and branches." ]

[ "Article 10.Regulation during the state of war10.1.When a state of war is declared on the territory of Mongolia, the transfer of aircraft to the Armed Forces of Mongolia, regardless of ownership, shall be regulated by the Law on Mobilization.chapter tHREEMISCELLANEOUS", "'Article 10. Regulation of the situation of war10.1. Regarding the transfer of the aircraft to the Mongolian Armed Forces without regard to the form of ownership of the war in the territory of Mongolia, the Law on the Abolition shall be governed by the Law on the Abolition." ]

[ "Article 11.Liabilities to be imposed on violators of the Law 11.1.Officials who violate the provisions specified in paragraphs 5.2 and 8.1 of this Law shall be held liable in accordance with the Law on Civil Service.11.2.An individual or a legal entity who has breached this Law is subject to the liability in accordance with Criminal code or Law on Violations. /This article was modified by the law as of December 4, 2015/ THE CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA TUMUR-OCHIR.S ", "'Article 11. Liability for offenders11.1. Officers who violate Article 5.2 and 8.1 of this Law shall be liable to the public service law. 11.2. The person who violated this law or the legal entity shall be liable to the Criminal Code or the Law on Violations. /This article was revised by the Law of 4 December 2015/S. TUMUR-OCHIR, Speaker of the State Great Hural (Parliament) of Mongolia" ]

[ "Article 1.Purpose of the law 1.1.The purpose of this Law is to regulate relations related to protection of the surrounding air, prevention from air pollution, reduction and control of air pollutant emissions. ", "'Article 1. Purpose of the Law1.1. The purpose of this law is to regulate relations concerning the prevention, pollution and pollution of the surrounding environment.'" ]

[ "Article 2.Legislation on Air2.1.The legislation on Air shall consist of the Constitution of Mongolia, Law on Environmental Protection, this Law, and other relevant legislative acts enacted in conformity with them.2.2.If an international treaty, to which Mongolia is a party, stipulates otherwise than this Law, then the provisions of the international treaty shall prevail.", "Article 2. Legislation on Air Legislation 2.1. The legislation on Air shall consist of the Constitution of Mongolia, the Law on Environmental Protection, this Law and other legislative acts issued in conformity with them. 2.2. If the international treaty is otherwise provided in this law, it shall comply with the provisions of the international treaty. '" ]

[ "Article 3.Definitions of Terms of the Law3.1.The following terms used in this Law shall have the following meanings:3.1.1.\"Ambient air\" shall mean the gas mixture in its natural state of the atmosphere which is the components of the environment;3.1.2.\"Air pollution\" shall mean the content of pollutant released directly into the surrounding air or created as a result of physical or chemical reactions in the ambient air that exceeds the air quality standards;3.1.3.\"Air quality\" shall mean the composite of physical, chemical and biological characteristics of air that compliance with air quality standards;3.1.4.\"Air quality monitoring\" shall mean the regular observation, measurement, research, examination and assessment of state of air quality and its changes thereon;3.1.5.\"Air quality improvement zone\" shall mean a territory with boundaries and special regimen set with purpose to reduce air quality where specific measures are implemented in place;3.1.6.\"Air polluting substance\" shall mean any type of sources of pollution or physical, chemical, biological and radioactive substances and their mixture, which is polluting ambient air;3.1.7.\"Hazardous polluting substances\" shall mean the polluting substances that are included in the list approved by the state central administrative body in charge of nature and environment;3.1.8.\"Air pollution source\" shall mean any object that solid fuel and pollutants into the ambient air or causing negative physical impacts on it;3.1.9.\"Major air polluting stationary source\" shall mean industrial, service or other purpose facility that release any pollutants of more than 100 tons per year or more than five tons of dangerous polluting substances into the ambient air;3.1.10.\"Mobile source\" shall mean all types of auto transport vehicles, self-propelled and portable mobility devices that run with diesel and fuel;3.1.11.\"Air protection\" shall mean all types of activities taken to prevent ambient air from pollution, reduce air pollution, sustain the air quality state at the prescribed level, and their monitoring;3.1.12.\"Air quality standard\" shall mean the permissible norm of polluting substances that may be present in the ambient air and shall not cause adverse impacts on the environment and human health which is certified by a state central administration body in charge of standardization matters;3.1.13.\"Air polluting emission standards\" shall mean the maximum permissible norm of polluting substances that can be released in the ambient air from a pollution source for a continuous period of time that is approved by a state administrative body in charge of standardization matters; 3.1.14.\"Air pollution fee\" shall mean the fee to be made by raw coal miner, organic solvent producers and importers, auto transport vehicle and self-propelled devices owners, permit holders to use a major air polluting stationary sources and business entities and organization and individuals using major air polluting sources for releasing air polluting substances in the air within the limit specified in the air pollution emission standards;3.1.15.\"Air pollution compensation\" shall mean payment to be made in case the pollutant released into the ambient air exceeds the amount specified in the emission standard;3.1.16.\"Permissible emission\" shall mean maximum amount of pollutants that can be released into the ambient air as a source of air pollution so as not to exceed air quality standards;3.1.17.\"Negative physical impact on air\" shall mean the impact of noise, vibration, ionizing radiation, electromagnetic wave and other physical factors that affect the physical characteristics of ambient air including its temperature, energy, wave and radiation and thus adversely causing negative impacts on human health and the surrounding environment;3.1.18.\"Negative physical impact standard\" shall mean the state administrative body in charge of standardization matter certifying the tolerable norms of physical impact not to adversely affect human health and the environment;3.1.19.\"Maximum permissible level of negative physical impacts\" shall mean the norms of physical adverse effects that may be caused to the ambient air as a source of air pollution, calculating that not to exceed the standard of negative physical impact;3.1.20.\"Ozone layer\" shall mean ozone layer of the atmosphere above the Earth's surface;3.1.21.\"Greenhouse gas\" shall mean a component of the natural or man-made gaseous atmosphere that absorbs infrared radiation and reflects it back;3.1.22.\"Substances with high global warming potential\" shall mean hydrofluoric carbon-type substances included in the Annex of the Montreal Protocol on Substances that Deplete the Ozone Layer./This sub-paragraph was added by the law as of June 3, 2022/CHAPTER TWOPOWERS OF STATE AND LOCAL SELF-GOVERNING BODIES, AND RIGHTS AND OBLIGATIONS OF A CITIZEN, BUSINESS ENTITY AND ORGANIZATION ON AIR PROTECTION", "3.1.13. \"Air Pollution Compensation\" shall be paid in the amount of the maximum permissible level of pollutant substances specified in the standard of pollutants from air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air pollutants, air 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[ "Article 4.Power of the State Great Khural4.1.The State Great Khural shall exercise the following powers in relation to air protection:4.1.1.to monitor the implementation of legislation related to air protection;4.1.2.to approve a budget required for the implementation of this Law and monitor the disbursement of the budget;4.1.3.other powers provided by law. ", "'Article 4. The State Great Hural's mandate 4.1. The State Great Hural shall exercise the following powers in relation to air protection: 4.1.1. Monitor the implementation of legislation relating to air protection; 4.1.2. To approve budgets for implementation of this law and to monitor expenditures; 'other full powers.'" ]

[ "Article 5.Powers of the President of Mongolia5.1.The President of Mongolia shall exercise the following powers in respect with reducing air pollution:5.1.1.to establish and operate a National Committee with responsible to regulate the implementation of policies on reducing air pollution, and to ensure coordination of activities;5.1.2.other powers provided by law. 5.2.The president of Mongolia shall approve composition and procedure of the National Committee specified in Article 5.1.1 of this Law.5.3.The National committee specified in Article 5.1.1 of this Law shall have a working office and the working office shall operate a permanent electronic database network and ensure an opportunity that the public receives information from it.5.4.The expenses of the working office specified in 5.3 of this Law shall be financed from the state budget./This article was invalidated by the law as of December 12, 2013/", "'Article 5. The President of Mongolia's mandate5.1. The President of Mongolia shall exercise the following powers: 5.1.1. Establish a National Committee to oversee the implementation of the policy on reducing air pollution and coordinate the activities; 5.1.2. Other powers provided by law. 5.2. The composition and procedures of the National Committee set forth in Article 5.1.1 of this Law shall be approved by the President of Mongolia. 5.3. The National Committee set forth in Article 5.1.1 shall have a Secretariat and the Secretariat shall provide regular access to the public information network and citizens will be able to get regular information. 5.4. The expenses of the Secretariat set forth in Article 5.3 of this Law shall be financed from the state budget." ]

[ "Article 6.Powers of the Government6.1.The Government shall exercise the following powers in respect of ambient air /hereinafter referred to as \"air\"/ protection:6.1.1.to approve the National Program on Air Protection and Climate Change and implement relevant programs;/This sub-paragraph was amended by the law as of December 16, 2021/6.1.11.to establish and operate a National committee with the functions to manage the implementation of air pollution reduction policy, and monitor the coordination of operational harmonization;/This sub-paragraph was added by the law as of December 12, 2013/6.1.2.to establish a National Committee on Climate Change with duties to organize activities and provide integrated management with respect to implementation of United Nations Framework Convention on Climate Change /hereinafter referred to as the \"convention\"/, climate change adaption, and measures related to reducing ecological vulnerability and negative impacts of climate change at national level;6.1.3.to develop and approve the budget proposal required to reduce air pollution;6.1.4.to develop and approve an action plan to reducing air pollution and report back to the State Great Khural on annual basis on its implementation;6.1.5.to organize activities to expand and improve capacity of electricity transmission and distribution network in the ger districts in the air quality improvement zone, to make relevant decisions in respect to implementation of provisions stated in Article 16 of this Law and monitor them;/This sub-paragraph was modified by the law as of April 22, 2022/6.1.6.to set forth the form and rate of incentives for electricity and gas prices for households located in the air quality improvement zone if they meet one of the conditions and requirements specified in Article 14 of this Law, and finance the incentives from the state budget and finance the incentives from state budget; /This sub-paragraph was amended by the law as of April 22, 2022//This sub-paragraph was modified by the law as of January 23, 2015/6.1.7.to implement a comprehensive measure aimed at ensuring and improving the reliable infrastructure network including energy production, transmission and distribution required for households in ger districts to use electric heating;6.1.8.to provide incentives to citizen, business entities and organizations that are engaged in activities to reduce air pollution, to diminish loss of heat and save electricity; 6.1.9.to develop an action plan, have it approved and organize its implementation with respect to developing residence area and distant districts around the city through establishing an infrastructure consists of highways, electric railroads, bridge, energy and engineering network with purpose to reduce population density in the city; 6.1.10.to resolve the funding issues required for reducing air pollution in a way to release Government bonds and Capital city bonds or mobilize other types of financial resources;6.1.11.to approve a procedure for granting incentives specified in Articles 6.1.6 and 6.1.8 of this Law;6.1.12.to develop, approve and enforce comprehensive standard on insulation of gers, buildings and facilities;6.1.13.other powers provided by law.6.2.The composition and operational procedure of the National committee specified in Article 6.1.11 of this Law shall be approved by the Prime Minister of Mongolia. /This paragraph was added by the law as of December 12, 2013/6.3.The National committee specified in Article 6.1.11 of this Law shall have a working office, which shall operate a permanent electronic database network and ensure an opportunity that the citizens receive information from it./This paragraph was added by the law as of December 12, 2013 and it was invalidated by the law as of January 23, 2015/6.4.The expenses of the working office specified in 6.3 of this Law shall be financed from the state budget./This paragraph was added by the law as of December 12, 2013 and it was invalidated by the law as of January 23, 2015/", "Article 6. The Government of Mongolia shall implement the following measures to reduce air pollution, to reduce air pollution, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National 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National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate Change, to increase the capacity of the National Committee on Climate" ]

[ "Article 7.Powers of the state central administrative body in charge of nature and environment matters 7.1.The state central administrative body in charge of nature and the environment matters (hereinafter referred to as \"the state central administrative body\") shall exercise the following powers in respect of air protection:7.1.1.to organize the implementation of the state policy and national program on air protection;7.1.2.to approve rules, regulations, instructions and guidance on air protection and ensure their implementation;7.1.3.to develop standards specified in Article 17 of this Law and have them approved by the competent authorities;7.1.4.to approve charters to the air quality professional office specified in Article 10.1 of this Law and working office of the Climate Change specified in Article 24.1 of this Law and provide professional guidance for their activities;7.1.5.to organize air quality monitoring-analysis, approve monitoring-analysis methodology and provide professional guidance;7.1.6.create a database on air and monitor its implementation;7.1.7. to monitor over setting limitation and phasing out the consumption of ozone depleting and high ability to effect global warming substances and other substitutes;/This sub-paragraph was amended by the law as of June 3, 2022/7.1.8.to issue a permit to utilize major air polluting stationary sources, extend its term, terminate and revoke the permit, set the maximum amount of permissible emissions from stationary sources and to set the service tariffs for obtaining an opinion from professional office; 7.1.9.to approve a list of hazardous polluting substances;7.1.10.other powers provided by law.", "'Article 7. The powers of the State Central Administrative Authority in charge of environmental matters7.1. The State Central Administrative Authority in charge of environmental matters /in the future \"public administrative body\" shall exercise the following powers: 7.1.1. State policy and national program on protection of air; 7.1.2. To approve rules, procedures, methodologies and guidelines related to air protection; 7.1.3. To develop standards set forth in Article 17 of this Law and to authorize the competent authorities; 7.1.4. To approve professional air quality regulations set forth in Article 10.1 of this Law on air protection and to provide management of activities; This article was amended by the Law of January 06, 2023./7.1.5. To conduct air quality monitoring and to provide monitoring and monitoring methodology; 7.1.6 to establish a database on air information and monitor its implementation; 7.1.7. To reduce the use of ozone-depleting substances, high-impact substances and other substitutes in the global warming, and to set limits on them; The law was amended by the Law of June 3, 2022. 7.1.8. Determine the permissible waste disposal from the source of the air and set the tariff for services rendered by professional services; The amendment to the Law of January 06, 2023. 7.1.9. To approve the list of dangerous pollutants; 7.1.10. Other powers provided by law." ]

[ "Article 8.Powers of the local self-governing and local administrative bodies 8.1.The local self-governing and local administrative bodies shall exercise the following powers in respect of air protection:8.1.1.to organize and monitor the implementation of the air legislation and decisions made in compliance with them with their respective territory and monitor their implementation;8.1.2.to plan measures to protect air and reducing air pollution and finance it from the local budget;8.1.3.to ensure continual operation of the unit of the national air quality monitoring network;8.1.4.to organize the air polluting substance emissions, adverse physical negative effects on the air and to conduct a census on air polluting sources in cooperation with the local branch of the professional office in their respective territory;8.1.5.to conduct a census on air quality, air polluting emission and its sources and compile the census data, submit it to the professional office;8.1.6.to organize the implementation of the procedure to be followed in the air quality improvement zone established by the state central administrative body in a certain part of its territory;8.1.7.to connect low pressure furnaces operating in cities, villages and other settlements to the partial heating system, and to introduce advanced heating technologies with electricity, gas and coke fuel;8.1.8.to publicly announce the daily level of air pollution and air quality forecasting in cities, villages, and other settlements; 8.1.9.other powers provided by law.8.2.Citizens' Representatives' Khurals of aimag and the capital city shall exercise the following powers on air protection:/This paragraph was amended by the law as of April 22, 2022/8.2.1.to approve the local budget for particular year to be spent for air quality improvement zones in the aimag and capital city;/This sub-paragraph was amended by the law as of April 22, 2022/8.2.2.to monitor the Governor's activities with respect to reducing air pollution in the aimag and capital city;/This sub-paragraph was amended by the law as of April 22, 2022/8.2.3.to resolve issues such as providing low-income households with ger and building insulation materials, improved furnace, non-air polluting patent fuel, semi-coke and liquid gas fuel that are in air quality improvement zones of the aimag and capital city;/This sub-paragraph was amended by the law as of April 22, 2022/8.2.4.other powers provided by law.", "Article 8. Self-governing and local administrative organizations shall have the following powers: 8.1. The local self-governing and local administrative body shall exercise the following powers: 8.1.1. Law on air protection and air protection measures shall be implemented in the territory of the country and shall monitor the implementation of the decision; 8.1.2. To plan for air protection and pollution reduction measures and to fund them with local budgets; 8.1.3. To ensure continuous operation of the state air quality monitoring network; 8.1.4. To organize the waste of pollutants, their physical adverse impacts on the environment, and their source census in the territory of the local branch of the professional organization; 8.1.5. To provide professional services for air quality, waste materials and their sources, and to record their censuses and censuses; Organize the implementation of rules and regulations on air quality improvement in the territory of the central administrative body; 8.1.7. To introduce low-pressure stoves in urban areas, villages and other settlements, to introduce heating technology, electric energy, gas and coke fuel; 8.1.8. To report the amount and amount of air pollution of cities, villages and other settlements daily; 8.1.9. Other powers as provided by law. 8.2. The Citizens' Representative Khurals of aimags and the capital city shall exercise the following powers: /The amendment to the Law of 22 April 2022./ 8.2.1. To approve the annual budget for the improvement of air quality in the aimag and the capital city; 8.2.2. To monitor the activities of all levels of governors on air pollution in the aimag and the capital city; 8.2.3. To provide households with low income households living below the living standard of living in the capital city and the capital city, to provide heating, home insulation, improved stove, non-polluting briquettes, semi-coke and liquefied petroleum fuels; 8.2.4. Other powers as provided by law." ]

[ "Article 9.Rights and obligations of citizens, business entities and organizations9.1.Citizens, business entities and organizations and shall have the following rights and obligations:9.1.1.to comply with legislation on air, decisions of local self-governing bodies and state administrative bodies and Governors, and orders of state inspectors;9.1.2.to meet requirements specified in rules and procedures on air protection and air pollution substance emission standards and norms;9.1.3.to equip with internal monitoring devices to monitor the emission released from pollution sources and its impact when engaged in production and services using major air polluting stationary sources;9.1.4.to implement the internal monitoring by business entities and organizations as it is stated in the environmental monitoring-analysis program reflected in the detailed environmental impact assessment report;9.1.5.to submit reports in respect of internal monitoring of air pollution sources and other relevant reports and data by the business entities and organizations to the local branch of the professional office as provided by Article 12.5 of this Law;9.1.6.to obtain methodological assistance and advice from professional bodies on air protection; 9.1.7.to comply with relevant legislation on reduction of air pollution;9.1.8.not to burn raw coal and other types of air polluting substances in the air quality improvement zones;9.1.9.to utilize equipment and technologies efficient on reduction of air pollution and use liquid gas and other type of sources;9.1.10.to make a demand, complain and inform the relevant authorities if a citizen, business entity and organization's activities pollute the air and the pollution reaches the level where it negatively affects the human health;9.1.11.other rights and obligations provided by law.CHAPTER THREEAIR QUALITY MONITORING AND INFORMATION", "'Article 9. Entities, organizations and citizens' rights and obligations9.1. The following rights and obligations of business entities, organizations and citizens are: 9.1.1. Law on air legislation, local self-governing and state administrative body, Governor's decision and state inspector requirements; 9.1.2. To comply with the rules and regulations related to air protection, the requirements for the standardization of pollutants and the requirements of the pollutants; 9.1.3. To use the main source of air pollution, production and service shall be equipped with internal monitoring tools to control the waste and impact of the source; 9.1.4. To conduct internal controls in accordance with the Environmental Impact Assessment Program, which is included in the detailed environmental impact assessment report of the business entity or organization; 9.1.5. To provide professional services in accordance with the procedures set out in Article 12.5 of this Law in the field of internal control and other relevant reports and reports of the air pollutant; 9.1.6. To obtain professional advice and advice from professional organizations on air protection; 9.1.7. To comply with relevant laws and regulations on air pollution reduction; 9.1.8. To avoid the burning of raw coal and other air pollutants in the area of u200bu200bair quality improvement; 9.1.9. To use technical, technological, liquefied gas fuel and other resources to reduce air pollution; 9.1.10. If the activities of a citizen, business entity or organization have been polluted by air and thus adversely affecting human health, it shall be required to submit to the relevant authorities, to lodge complaints and to notify; 9.1.11. Other rights and obligations as provided for in the law. CHAPTER THREE QUALITY CONTROL AND INFORMATION'" ]

[ "Article 10.Professional office10.1,The state central administrative body shall establish a professional office with responsibilities to determine air quality, conduct monitoring and assessment, and provide relevant information and draw conclusion /hereinafter referred to as \"professional office\"/. 10.2.The state central administrative body shall make a decision to establish local branches of the professional office at local level while taking into account of environmental and climate conditions and the level of industrialization, and shall provide with professional and methodological directions.10.3.The local branch of the professional office shall operate under the management of the respective level of Governor while ensuring the implementation of rules approved by the state central administrative body. 10.4.The professional office shall ensure the implementation of obligations under international conventions on the protection of the ozone layer and implementation of relevant national program.10.5.Officials of the professional office shall have a right to access to business entities and organizations to conduct measurement, research and study. ", "'Article 10. Professional Service10.1. A professional service responsible for determining, monitoring, and reporting on air quality shall be organized by the state central administrative body. 10.2. The establishment of a branch office of a professional service shall be resolved by the state central administrative body in accordance with the nature and weather of the area. , and the level of industrialization, and provide them with professional and methodological guidance.10.3. The branch office of the professional department shall be governed by the state central administrative body under the management of the governor of the respective level. 10.4. To implement the obligations under the international treaty on the protection of the ozone layer and to implement the relevant national program. 10.5. The professional service officer shall have the right to enter into an enterprise, organization and organization to conduct measurement, research and analysis. '" ]

[ "Article 11.Air quality monitoring and research11.1.The state central administrative body shall establish and maintain the operations of a network for regular observation, measurement, research and assessment and provide related data and information on air quality, negative physical impacts on air, acidic precipitation, and stratosphere ozone layer and changes in greenhouse gas.11.2.The state unified monitoring and research networks shall consist of the following parts:11.2.1.a unit of International monitoring and research network in Mongolia;11.2.2.state monitoring and research network;11.2.3.local monitoring and research unit;11.2.4.internal monitoring units of business entities and organizations that emits air polluting substances or cause physical negative impact on air.11.3.The units and network specified in Articles 11.2.1 and 11.2.2 of this Law shall be determined by the state central administrative body while taking into consideration of size of the city, village and other settlements, population density, topographical characteristics and level of industrialization; and expenses related with the establishment, equipping and maintaining their operation shall be funded from the state budget.", "'Article 11. Air Quality Control- Monitoring 11.1. The State Central Administrative Body shall conduct regular monitoring, measurement, analysis and evaluation of air quality, adverse physical effects of air, acid precipitation, ozone and greenhouse gas content of the atmosphere and information to provide a unified control network to be organized and operated.11.2. The State Inspection Network shall consist of the following: 11.2.1. The International Control-Monitoring Network in Mongolia; 11.2.2. State Inspection Network; 11.2.3. Local Inspection Unit; 11.2.4. Internal control point of business entities and organizations that produce pollutants and have negative physical impacts. 11.3. The state central administrative body shall set the state central administrative body and establish and operate operating expenses of the network and unit specified in Articles 11.2.1 and 11.2.2 of this Law, taking into account the size of the city, village, and other settlements, population density, land cover and industrialization level. '" ]

[ "Article 12.Air quality information12.1.Local branches of the professional office shall submit air quality information to the respective level of Governor and the professional office.12.2.The professional office shall summarize and analyze the air quality information and submit it to the state central administrative body.12.3.The professional office shall immediately inform the relevant bodies and the public and provide health advice if the content of polluting substances in the air and level of negative physical impacts exceeds than the permissible limits set by the standards. 12.4.Business entities and organizations shall inform the local branches of the professional office about their activities affecting air quality and their internal monitoring information within the specified period of time.12.5.The procedures on issuing air quality information shall be approved by the central state administrative body. CHAPTER FOURAIR PROTECTION MEASURES", "'Article 12. Information on air quality12.1. A local branch of a professional service shall submit an air quality report to the relevant level Governor and professional office.12.2. The Professional Service shall summarize the air quality information and submit it to the state central administrative body. .3. The professional service shall inform the relevant organizations and the public about the level of air pollutants and the level of adverse physical effects in the level of the permissible level set by the standards.12.4. The business entity and organization shall submit its own operational activities affecting air quality and submit its internal control information and submit it to the local branch of the professional service within the period specified in the rules of air quality reporting.12.5. The rules for air quality reporting shall be approved by the central state administrative body. CHAPTER FOUR MEASURES OF PROTECTION '" ]

[ "Article 13.Activities to reduce air pollution and main principles13.1.The following activities to reduce air pollution shall be implemented in certain phases:13.1.1.to expand energy source and electricity transmission and distribution network of ger district, and increase their capacity;13.1.2.to establish air quality improvement zones in ger district, and adjust electricity price as a method of incentives;13.1.3.to deliver electricity and other types of discounts and services to households in ger districts in the first prior;13.1.4.to promote and support households, business entities and organizations that introduced new initiatives and advanced equipment and technologies to reduce air pollution;13.1.5.to provide long term, low interest credit from the wealth to be generated from mining industry and enable an opportunity and condition to build immovable properties, buildings and apartments by putting the land in ger district into economic circulation and using it as a collateral;13.1.6.to create favorable condition for households, business entities and organizations to move from the municipal city to local area by increasing investment and workplaces, create regional allowances;13.1.7.to intensively implement the development policies of regional development pillar centers and the remote districts of the capital city; thus, to decentralize the capital city of population.13.2.The following main principles shall be followed in activities to reduce air pollution:13.2.1.to refuse to use the raw coal in household purposes and to use electric and geothermal energy for heating and utilize semi-coke and gas fuels;13.2.2.to impose liability specified in the law on officials, business entities, organizations and citizens who violated the legislation;13.2.3.to implement measures to reduce air pollution through integrated operation of the state, business entities, organizations and citizens. ", "'Article 13. Activities to reduce air pollution, basic principles 13.1. Reducing air pollution by implementing the following activities in stages: 13.1.1. Expand the power source, expansion of the electricity transmission and distribution network of ger districts and increase their capacity; 13.1.2. Establish an area for improvement in air quality in ger districts and regulate energy prices in the form of incentives; 13.1.3. Provide priority and other discounts and services to ger district households; 13.1.4. Support households, business entities and organizations that introduce advanced technology and technology to reduce air pollution; 13.1.5. To provide immovable property, construction and housing for long-term and low interest rate loans from mining wealth by pledging and economic circulation of ger district households; 13.1.6. To create favorable conditions for families, businesses and organizations to invest in the local economy, create jobs and increase the region's incentives; 13.1.7. Intensify the development of the regional development center and the capital city's remote districts and dissipate the concentration of the population of the capital city. 13.2. Reduce the air pollution: 13.2.1. Reject raw coal for household use, use electric, ground heat, semi-coke and gas fuel; 13.2.2. Officials, business entities, organizations and individuals who violate legislation shall be liable for the law; This article shall be invalidated by the Law of January 06, 2023. 13.2.3. Implement measures to reduce air pollution by state, business entities, organizations and citizens. '" ]

[ "Article 14.Civil participation in reducing air pollution and incentives14.1.Incentives shall be provided to households that meet one of the following conditions and criteria in accordance with Article 6.1.6 of this Law: 14.1.1.owns gers and private housing that has been insulated up to the standard requirements;14.1.2.got connected to the electricity transmission and distribution network and using electric heating;14.1.3.has a heating system that works with all types of gas fuel;14.1.4.uses geothermal, solar, wind and other types of renewable energies;14.1.5.uses patent fuel and semi coke, and improved furnaces and chimney filter that meet standard requirements;14.1.6.owns buildings and private houses that are environmentally friendly and energy efficient;14.1.7.reduces greenhouse gas emission by conservation fuel and participating in soft loan, assistance, project and program implemented by domestic and international partners in this area;14.1.8.others. ", "'Article 14. Citizen participation and incentives to reduce air pollution 14.1. Citizens who meet the following conditions and criteria shall be rewarded according to Article 6.1.6 of this Law: 14.1.1. standardized home and residential housing; This law is invalidated by the Law of January 06, 2023. / 14.1.2. connecting to the power distribution and distribution network and using electric heaters; 14.1.3. Heating with all types of gas fuel; 14.1.4. Use of ground heat, sun, wind and other renewable energy; 14.1.5. standardized briquettes and semi-coke fuel, improved stoves and exhaust filters; 14.1.6. environmentally friendly energy-efficient houses and apartments; 14.1.7. reducing greenhouse gas emissions through fuel savings and domestic and foreign soft loans, assistance, projects and programs; 14.1.8. other '." ]

[ "Article 15.Air quality improvement zone15.1.The state central administrative body in cooperation with the local administrative bodies may establish air quality improvement zone for the purpose of reducing air pollution and approve procedure to be followed in those zones. 15.2.Air quality improvement zone specified in Article 15.1 of this Law shall be announced to public. 15.3.Air quality improvement zones of the aimag and capital city shall be renewed every year./This paragraph was amended by the law as of April 22, 2022/15.4.A map with a minimum scale of 1:25000 showing the exact location and borders shall be produced by the local administrative body and make it available to public. 15.5.The maximum substance of any air pollutant released within the territory of air quality improvement zone shall not exceed standards on air quality.15.6.The measures to be implemented in the air quality improvement zones of the aimag and capital city shall be regulated by this Law and the procedure enacted on the given zone./This paragraph was amended by the law as of April 22, 2022/15.7.Governor of aimag and capital city shall establish an office in charge of organizing measures to reduce air pollution in their territories and reporting on their implementation./This paragraph was added by the law as of January 12, 2018/", "'Article 15. Improve air quality in the area of u200bu200bthe improvement zone15.1. The State Central Administrative Body shall establish an air quality improvement zone in cooperation with the local administrative organization to reduce air pollution and approve the rules for compliance in the area. 15.2. To report on the air quality improvement zone established in accordance with Article 15.1 of this Law. 15.3. The annual rehabilitation of the air quality improvement zone of aimag and the capital city shall be renewed. /This section shall be amended by the Law of 22 April 2022./15.4. The boundary and location of the air quality improvement zone shall be provided by a local administrative body not less than 1:25000 scale map shall be publicly available. 15.5. The maximum concentration of pollutants within the area of u200bu200bthe improvement zone shall not exceed the air quality standard. 15.6. The measures to be taken in the Aimags and the Capital City air quality improvement zones shall be regulated in accordance with the rules of the respective region and in accordance with this law. /The 22nd of April, 2022./15.7. The Governor of the aimag and the capital city shall organize and implement the air pollution reduction measures within their territory. /This section shall be added by the Law of January 12, 2018./'" ]

[ "Article 16.Prohibited items in the air quality improvement zone 16.1.The following activities are prohibited in the air quality improvement zone:16.1.1.to discharge wastes in non- designated areas, burn in open fire;16.1.2.to be engaged in production and services that emit air pollutants;16.1.3.to utilize the electricity with incentives specified in Article 6.1.6 of this Law in other than the household purpose;16.1.4.to utilize electric heating appliances that do not meet standard requirements; 16.1.5.to burn raw coal and other types of air polluting substances;16.1.6.to sell in retail gasoline and diesel fuel of classification lower than the highest ecological classification set by Mongolian standards, or that do not meet the requirements of the classification./This sub-paragraph was added by the law as of April 22, 2022/", "'Article 16. Prohibited items in the area of u200bu200bimproved air quality16.1. The following activities shall be prohibited in the area of u200bu200bimproved air quality: 16.1.1. To dispose of waste in non-designated areas and open burning; 16.1.2. To engage in the production and service of pollutants; 16.1.3 To use incentives specified in Article 6.1.6 of this law except in household use; 16.1.4 Use electric heating devices that do not meet the requirements of the standards; 16.1.5. Burn coal and other air pollutants. 16.1.6. Classification of non-classified or non-classified petrol and diesel fuel by the Mongolian standard. Added by the Law of April 22, 2022. '" ]

[ "Article 17.Norm related to air protection 17.1.Air quality norm that set the maximum permissible norm of air polluting substances and negative physical impacts on air, standards on negative physical impacts, and standards for air emissions due to burning and discharging wastes in designated facilities shall be developed by the state central administrative body and approved by the competent authority.17.2.The state administrative body shall develop and approve the following standards in cooperation with other state central administrative bodies in charge of the relevant sectors and have them approved by the competent authority:17.2.1.to set maximum permissible levels of air pollutants substance from all types of furnace, to set emission standards for major stationary sources of air pollution jointly with the state central administrative body in charge of fuel and energy matters;17.2.2.to develop standards and measurement methods on air polluting substances emission from mobile sources jointly with the state central administrative body in charge of transport matters;17.2.3.to develop, jointly with the state central administrative body in charge of fuel matters, standards on new fuel as a result of coal deep processing;17.2.4.to develop standards on fuels such as auto fuel, diesel, and liquified gas jointly with the state central administrative body in charge of auto road transport and petroleum matters;17.3.If necessary, the state central administrative body independently or in jointly with other state central administrative bodies shall develop and approve other standards on reducing air pollution and its monitoring.", "Article 17. Norms related to air protection17.1. Establish norms for air pollutants and the physical effects of air pollutants and the air quality standards, the air quality standards, the negative impacts of the air on the air, the burning and disposal of waste from the designated facility. the central administrative body shall develop and approve the standard by the competent authority. 17.2. The state central administrative body shall develop the following standards in cooperation with the relevant state central administrative body in charge of the following: 17.2.1. To establish the permissible maximum level of pollutants emitted from all types of stoves, to establish the standardized standard of air pollution of major settlements in the fuel and energy issues; 17.2.2. To develop air pollutant emissions from mobile sources of air pollution, together with the state central administrative body in charge of transport issues; 17.2.3. To develop new fuel standards by deepening coal through fuel issues in collaboration with the state central administrative body in charge of fuel; 17.2.4. In collaboration with the state central administrative body in charge of auto transportation and petroleum issues, such as petrol, diesel fuel and liquefied petroleum gas. 17.3. If necessary, the state central administrative body shall develop and approve other standards in co-operation with the state or related government administrative body in reduction and control of air pollution. '" ]

[ "Article 18.Permit to use major air polluting stationary sources 18.1.Citizens, business entities and organizations shall obtain a permit from the soum and district Governor based on an conclusion/opinion from the professional office in order to conduct production and services activities using major air polluting stationary sources.18.2.Air polluting substances emission in the air by the given source, maximum permissible negative physical impacts and other requirements that have been stated in respective legislation on air protection shall be reflected in the permit specified in Article 18.1 of this Law. 18.3.The state central administrative body shall approve a procedure that sets maximum permissible norm of air polluting waste stated in Article 18.2 of this Law.", "Article 18. Use of large settlements of air pollution18.1. The Governor of the soum and district shall approve the use of a large settlement of air pollution specified in Article 8.2 of the Law on Air Pollution. /This section shall be amended by the Law of January 6, 2023./18.2. Permission to use the source specified in Article 18.1 of this Law shall include the permissible amount of air pollutants from the source and the maximum permissible negative impact of the physical properties of the air. , Measures to protect the air and other requirements set forth in the legislation.18.3. The State Central Administrative Authority shall approve the rules for determining the permissible waste of pollutants set forth in Article 18.2 of this Law.18.4.Regulation of granting, suspension, restoration, revocation, and termination of permission pursuant to the Regulations set forth in the Law on Licenses ./ This section was added by the Law of January 6, 2023./" ]

[ "Article 19.Measures to be taken in case of serious increase of air pollution and negative physical impact 19.1.As a result of sudden hazards, industrial accident or other reasons, if there is a serious increase in polluting substances in the air and in the level of negative physical impact that exceed the permissible norms specified in the standards and is likely to endanger human health and the environment, the citizens, the management of the business entities and organizations and professional office shall immediately inform the Governors of aimag, soum, capital city, or district and the public. /This paragraph was amended by the law as of April 22, 2022/19.2.The management of the business entities and organizations, professional offices, and Governors of all instances and hygiene and other relevant bodies shall jointly take urgent measures to identify the causes of the serious increase of air pollution and physical negative impact and eliminate the damages.19.3.In order to reduce air pollution and negative physical impacts, citizens, business entities, and organizations and officials specified in Article 19.1 of this Law shall undertake measures to set a special regime or temporarily suspend their operations and if necessary, take steps to protect and relocate the population in accordance with the Law on Disaster Protection. ", "'Article 19. Measures to be taken in the event of a serious increase in air pollution and physical adverse impacts19. Emergency, industrial accidents and other causes of air pollution and physical adverse impacts on the air and exceeded tolerances set by standards shall be increased to the health and the environment of the population. the management, professional service of the citizen, business entity or organization shall be informed promptly by the aimag, soum, capital city and district governor and the population./ In this section, the amendment of the Law of April 22, 2022./19.2. Determine the cause of air pollution and physical adverse impacts and eliminate damages by management of business entities and organizations , professional services, governors of all levels, related sanitary and other organizations in cooperation with them. 19.3. The business entities, organizations, citizens and officials specified in Article 19.1 of this Law shall establish special procedures for the activities of business entities and organizations in order to reduce air pollution and physical adverse impacts. , to temporarily suspend their activities, and to protect and relocate populations in need of protection and relocation measures shall be implemented in accordance with the Law on Disaster Protection.'" ]

[ "Article 20.Limiting the release of air polluting substances and physical negative impacts20.1.Citizens, business entities and organizations, upon receiving information from the professional office about possible increase in air pollution due to factors related to nature and climate shall take measures to reduce the air polluting substances and physical negative impact on air caused by any source within their control in accordance with Article 19.2 of this Law.20.2.If an air polluting substance and its physical negative impact on air caused by stationary source of a business entity and organization has exceeded the established standards or it has been set that it will endanger human health and the environment, the state environment inspector and health inspector may, in accordance with the procedure provided by the Law on Violation Resolving Procedure, limit or suspend the operation of the business entity and organization concerned until the violations are eliminated. /This paragraph was amended by the law as of May 18, 2017/20.3.In accordance with the procedure provided by the Law on Violation Resolving Procedure, state environment inspector or authorized police official may limit the use of mobile sources that emit air polluting substances and causing physical negative impact on air that exceeds applicable standards./This paragraph was amended by the law as of May 18, 2017/20.4.State environment inspector or health inspector shall have the authority to make recommendations to terminate or change the production types of business entity or organization that has repeatedly violated any applicable emissions standard and maximum level of physical negative impact on air and its conditions to the relevant authority which granted the permit. The authorized body shall review and make decisions in 30 days./This paragraph was invalidated by the law as of May 18, 2017/20.5.For the purpose of protecting the air, entrance of certain types of transport means into the territory of public streets and areas may be prohibited or restricted by the decision of soum or district Governor.20.6.Discarding, disposing or burning wastes in a non-designated area or any waste disposing activities that do not meet requirements of waste disposal standards shall be prohibited.", "Article 20. Restriction of air pollutants and physical adverse impacts on the environment20.1. When a professional organization, organization or citizen receives a report on air pollution due to environmental and weather conditions, it shall be prohibited to pollute the air from its main source of air pollutants and physical adverse impacts. according to Article 19.2 of this Law, measures to be taken in accordance with the provisions of this Law shall be carried out in accordance with the provisions of this Law.20.2. Air pollutants from large sources of air pollution and physical adverse impacts from large sources of air pollution and physical adverse impacts shall exceed the established standard, the health and safety of the population and the environment and the environment shall be established. In case of a violation of the rules of the Inspection and Inspection of the State Inspector of the Environment and Hygiene, it may be subject to restrictions on the activities of the business entity, organization or citizen until the violation is resolved./ This section shall be amended by the May 18, 2017 law./20.3. The use of mobile resources in the air and the use of mobile resources shall be restricted to the State Environmental Inspector and the police authorities in accordance with the rules of the Inspection and Inspection of the Law on Conflict Resolution. /This section shall be amended by the May 18, 2017 law./20.4. The standards of air pollutants, physical adverse impacts and permits of the air pollutants shall be terminated or the proposal to change the production direction shall be submitted to the authorized body of the state inspector and the proposal shall be resolved within 30 days./ This section shall be abolished by the May 18, 2017 law./20.5. The entry of certain types of vehicles into the public domain for the purpose of protecting the air shall be prohibited or restricted by the decision of the soum and district governor.20.6. Any activity that does not meet the requirements of the waste disposal and open burning and waste disposal standards shall be prohibited.'" ]

[ "Article 21. Air protection requirements for construction buildings, production and services activities 21.1.All construction activities including the selection of the location of buildings for industrial and services activities or other purposes, designing the blueprint, construction, expansion of a building, renovation, repair, putting into operation, installation of equipment's and technology, its change and renewal shall all be based on the standards on air quality and negative physical impact on air.21.2.An environmental impact assessment shall be undertaken when to construct buildings and facilities of major air polluting stationary sources.21.3.The state central administrative body in charge of construction matters shall decide on the construction of industrial and service facilities that may have a particularly harmful effect on the air based on the proposal of the respective level of Citizens' Representatives Khural and the conclusion of the environmental impact assessment.21.4.For the purpose of air protection of settlements, sanitary protection zones shall be established in industrial and service buildings and separated from residential areas, and the list of such zones shall be approved by the state central administrative body in charge of health matters.21.5.An introduction of a technology, use of materials, substances and products, and use of equipment and appliances that do not comply with air protection requirements shall be prohibited.", "'Article 21. Requirements for air protection in construction, production and service21.1. Select the location of the building, service and other purposes of production and services, design, construction, expansion, renovation and commissioning of buildings and facilities. , installation of technology and equipment, and modifications and renewal of air quality standards and adverse physical impacts.21.2. Construction of major sources of air pollution Build an assessment of environmental impact.21.3. Construction of a building that may be harmful to the environment and the construction of a building that may be harmful to the environment shall be resolved by the state central administrative organization responsible for construction matters.21.4. To set sanitary protection zones for industrial and service buildings for the purpose of protecting the air from settlements, the size of the zone shall be approved by the state central administrative body in charge of health care. 21.5. The use of equipment and equipment for the use of materials, substances and products shall be prohibited.'" ]

[ "Article 22.Air protection requirements for establishing a residential area22.1.Authorized organizations and officials shall take into account possible changes and potential adverse effects on weather conditions when developing general location and development plans of cities, villages and other residents.22.2.The development plan specified in Article 22.1 of this Law shall be reviewed and receive permission accordingly by the state central administrative body. ", "'Article 22. Requirements for air protection in urban areas22.1. The authorized organization or official shall consider the possible changes in the air situation and the potential adverse impacts on the development of a city, village or other settlements and development plans.22.2. The plan set forth in Article 22.1 of this Law shall be reviewed and approved by the State Central Administrative Body.'" ]

[ "Article 23.Equipping major air polluting sources 23.1.Citizens, business entities and organizations using major air polluting sources in its production and services activities shall equip each source with appliances and devices to do internal monitoring, to clean and neutralize air polluting substances, and reduce negative physical impacts on air. 23.2.The state central administrative body in charge of the relevant sector, soum and district Governor and the state environment inspector shall supervise the sources on whether they are equipped with monitoring equipment and tools specified in Article 23.1 of this Law and their utilization.", "Article 23. The major sources of air pollution are to be equipped with23.1. Business entities, organizations and citizens shall use internal control equipment and air pollutants to neutralize, neutralize, and reduce the adverse physical effects of air pollution. 23.2. Major sources of air pollution shall be equipped with equipment and equipment specified in Article 23.1 of this Law, and the state central administrative body, soum and district governor, and state environmental inspector shall be in charge of their use. '" ]

[ "Article 24.Adapting to climate change and reducing adverse impact of climate change 24.1.A working unit on climate change shall be established and operated by the state central administrative body with responsible of organizing the implementation of the convention, related national program and action plans and coordination, assessment and reporting on the climate change adaptation fund and clean development mechanism project activities. /This paragraph was invalidated by the law as of November 13, 2015/24.2.The national inventory and monitoring of greenhouse emission and its absorption shall be conducted by the working office in accordance with the methodology approved by the Convention parties' conference. 24.3.The state central administrative body, in cooperation with the relevant organizations shall approve the maximum limits on greenhouse gas emission to be released by the major source of greenhouse gas during business activities.", "Article 24. Adaptation to climate change and its adverse impacts24.1. Organize the implementation of the Convention and its related National Programs and Action Plans, coordinate the activities of the Climate Change Adaptation Fund, the Clean Development Mechanism Project, evaluate and report on the Climate Change Working Group with the state central administrative body responsible for the release of reports and data. /The law was abolished on November 13, 2015/24.2. The state central administrative body in charge of environmental issues shall be organized by the State Central Administrative Body in accordance with the methodology adopted by the Parties of the Convention on the Emissions and Absorption of Gases. /This section was amended by the Law of January 6, 2023./24.3. The maximum permissible emissions of greenhouse gases from sources of high emissions during the course of business activities shall be approved by the state central administrative body in conjunction with other relevant organizations. '" ]

[ "Article 25.Ozone layer protection /This article was modified by the law as of June 3, 2022/25.1.List of ozone-depleting, high global warming potential substances and their substitutions and equipment containing these substances and procedure for granting permit on their importation, sale and utilization shall be approved by the Government./This paragraph was modified by the law as of June 3, 2022/25.2.The state central administrative body shall set annually the quantity of ozone-depleting, high global warming potential substances, their substitutes and equipment containing these materials to be imported in particular year and grant permit for importation, sale and utilization of them. /This paragraph was modified by the law as of June 3, 2022/25.3.The Cabinet member in charge of environmental matters shall approve the procedure for allocating the quantity of ozone-depleting, high global warming potential substances and other substitute substances to be imported in particular year to importers./This paragraph was modified by the law as of June 03, 2022/25.4.Reports and information on the imported, sold, utilized, and produced of the substances and equipment listed in Article 25.1 of this Law in particular year shall be submitted by the customs authorities, and business entities, organizations, and citizens granted permits for importation, sale, and utilization specified in Article 25.2 of this Law shall submit the reports and information to the state central administrative body within December of each year./This paragraph was modified by the law as of June 3, 2022/25.5.Draining from system, cleaning, recycling, recharging, installation, use, repair and maintenance of products and equipment, and destroy of ozone-depleting, high global-warming potential substances and other substitutes shall be performed by a professional organization authorized by the state central administrative body./This paragraph was modified by the law as of June 3, 2022/25.6.The requirements for professional organization specified in Article 25.5 of this Law and the procedure for granting a right for it shall be approved by the Cabinet member of in charge of environmental matters./This paragraph was added by the law as of June 3, 2022/25.7.Disposal, removal and reserve of ozone-depleting, high global warming potential substances and other substitute substances, products and equipment containing them, and confiscated substances shall be regulated by the relevant laws./This paragraph was added by the law as of June 3, 2022/CHAPTER FIVEMISCELLANEOUS", "'Article 25. Protection of the Ozone layer / This law was amended by the Law of 03 June 2022 /.25. The list of substances and other substitutes capable of dissolving and global warming capable of dissolving and other substitutes, and their equipment. the requirements of the professional organization authorized to import, sell, and use the law shall be approved by the Member of the Cabinet Secretariat of the Government of Mongolia./This section was amended by the Law of 03 June 2022./25.2. The quantity of substances and other substitutes that are imported and imported from the year of import of ozone, which is high in the ability to affect global warming, and other substitutes, shall be approved by the Cabinet Secretariat of the State Great Hural of Mongolia./This section was amended by the Law of 03 June 2022./25.4. Report on the import, sale, use, production and production of the substances and equipment listed in Article 25.1 of this Law, and the import, sale and use of the importers of these substances and other substitutes, and organizations, citizens and citizens of the state administration of the state administration within December of each year./This section was amended by the Law of 03 June 2022./25.5. The professional organization authorized by the State Central Administrative Authority to install, operate, repair and destroy the products and equipment from the high-tech substances and other substitutes, and the products and equipment contained in them, and the relevant laws shall be regulated by the relevant law./This section was amended by the Law of 03 June 2022./CHAPTER FIVE OTHER PROVISIONS'" ]

[ "Article 26.Monitoring system26.1.The state central administrative body in charge of environmental issues and competent body to implement control and inspection shall conduct monitoring on the implementation of this Law and comprehensive standards approved with respect to reducing air pollution. /In this paragraph, the term \"state administrative body in charge of specialized inspection\" is amended into \"state central administrative body in charge of environmental issues and competent body to implement control and inspection\" by the law as of November 11, 2022, and it shall be enforced on January 1, 2023/", "Article 26. The Supervisory System26.1. The State Central Administrative Authority in charge of environmental issues and the authorities to monitor the implementation of the standards approved in the implementation of the law and air pollution reduction. / November 11, 2022 by amendment of the law. // This section was amended by the Law of January 6, 2023." ]

[ "Article 27.State unified statistics on air polluting substance emission, negative physical impacts and their sources27.1.Air polluting substance emission, its negative physical impacts, and the type, quantity and volume of their sources shall be recorded in the state unified statistics.27.2.Governors of all instances in cooperation with professional offices, shall maintain the state unified statistics and conduct census of emission of air polluting substances, negative physical impact on air and their sources in accordance with the procedures approved by the state central administrative body./This paragraph was amended by the law as of January 12, 2018/", "Article 27. Registration of waste pollutants, physical adverse effects, and their sources of registration27.1. Waste pollutants, physical adverse effects, types, quantities and quantities of their sources shall be included in the unified state register. 27.2. The state registration, air pollution substances, adverse physical effects on the air, and their sources of state census shall be executed by the Governor of all levels in accordance with the rules approved by the central state administrative body. /This section was amended by the Law of January 06, 2023. // This section has been amended by the Law of January 12, 2018. '" ]

[ "Article 28.Influencing deliberately on air condition and weather phenomenon 28.1.If a necessity has invoked to influence air condition and weather phenomenon deliberately, a permit shall be granted to a organization with will conduct such activities by the state central administrative body based on the opinion of the professional office.28.2.The influencing deliberately should not be negatively impacted on air condition and the climate.", "Article 28. Intentionally influence the air condition and weather phenomena28.1. If the state central administrative body approves the operation of the organization, the state central administrative body shall issue a license based on the professional judgment.28.2. The influence of the air shall not adversely affect the air condition or climate. '" ]

[ "Article 29.Air pollution fee29.1.All citizens, business entities and organizations using air polluting sources shall pay air pollution fee.29.2.The amount of air pollution fee and the procedure of making fee payments specified Article 29.1 shall be set by a law.Article 291.Fund against air pollution291.1.the operation of the Fund against air pollution ('Fund') shall be regulated by the Law on Government Special Fund. 291.2.The General Budgetary Administrator of the Fund shall be the government member in charge of environment.291.3.The Fund shall be governed by the non-standing Governing Committee. 291.4.The Prime minister of Mongolia shall appoint the members of the Governing Committee stated in paragraph 291.3 of this law.291.5.The Government of Mongolia shall approve the procedure for the Governing Committee stated in paragraph 291.3 of this law./This article 291 was invalidated by the law as of November 13, 2019/", "'Article 29. Payment of air pollution payments29.1. Entities, organizations and individuals with air pollution sources shall pay air pollution payments.29.2. The law shall establish the amount of air pollution payments and the procedure for payment set forth in Article 29.1 of this Law. Article 291. Anti-pollution fund / This article was canceled by the November 13, 2019 law." ]

[ "Article 30.Clean air fund30.1.Activities of the Clean Air Fund shall be regulated by the Law on Government's Special Funds.30.2.General administrator of the Clean Air Fund shall be the Cabinet member in charge of environment.30.3.The Clean Air Fund shall have a supernumerary Steering committee to coordinate its activities and ensure multilateral participation.30.4.Prime Minister of Mongolia shall appoint the composition of the Steering Committee mentioned in Article 30.3 of this Law.30.5.The Government shall approve a work procedure of the Steering Committee mentioned in Article 30.3 of this Law./This article was invalidated by the Law as of November 13, 2015/", "Article 30. The Clean Air Fund30.1. The activities of the Clean Air Fund shall be regulated by the Law on Government Special Funds.30.2. The President of the General Authority for Air Fund shall be a member of the Government in charge of environmental issues.30.3. The Clean Air Fund shall have non-staffing non-staffing to coordinate its activities. 30.4. The composition of the Governing Board specified in Article 30.3 shall be appointed by the Prime Minister of Mongolia. 30.5. The Government approves the Rules of Procedure for the Governing Board set forth in Article 30.3 of this Law. /This article was revoked on November 13, 2015." ]

[ "Article 31.Liabilities for violators of the law31.1.Unless an official who has breached this Law is subject to the criminal liability, he or she shall be held liable under the Law on Civil Service.31.2.An individual or a legal entity that violates this Law shall be subject to liability specified in Criminal Code or Law on Violations./This article was modified by the law as of December 4, 2015/ THE CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA DEMBEREL.D ", "'Article 31. Liability for offenders31.1. The act of an official who violates this law shall be liable to the public service law.31.2. A person or legal entity who violates this law shall be liable to the Criminal Code or the Law on Violations. /This article was revised by the Law of December 04, 2015/D. DAMBELER, Chairman of the State Great Hural (Parliament) of Mongolia'" ]

[ "Article 1.Purpose of the Law1.1.The purpose of this Law shall be to regulate the relations with respect to the imposition of income tax on business entity, payment thereof to the state budget, and reporting.", "'Article 1. Purpose of the law1.1. The purpose of this law is to impose corporate income tax, to pay and report taxes to the budget.'" ]

[ "Article 2.Legislation on business entity income tax2.1.Legislation on business entity income tax (hereinafter referred to as \"income tax\") shall consist of the General Taxation Law, this Law, and other relevant legislative acts enacted in compliance with them.", "'Article 2. Corporate Income Tax Legislation2.1. Corporate Income Tax / Taxation Law of the Company shall be governed by the Constitution of Mongolia, the General Taxation Law, this law and other legislative acts issued in conformity with these laws. '" ]

[ "Article 3.Scope of application of the law3.1.This Law shall regulate the relations with respect to the imposition of income tax on taxpayers who are located in and outside of Mongolia.", "'Article 3. The scope of the law3.1. This law regulates the taxation of income from taxpayers located in Mongolia and those who are not located in Mongolia.'" ]

[ "Article 4.Definitions of the legal terms4.1.The following terms used in this Law shall have the following meaning:4.1.1.the term \"Business entity/corporate\" shall refer to a company, a partnership, a cooperative, a state-owned or a locally-owned economic enterprise and a similar economic entity that is subject to corporate income tax and registered with the State Registry, and a foreign or a domestic non-profit legal entity that earns income through the sale of goods, works, and services;4.1.2.the term \"Intangible asset\" shall refer to a non-material asset specified in Article 84.5 of the Civil Law;4.1.3.the term \"Actual foreign currency exchange profit and loss\" shall refer to a profit or a loss arising from a transaction of buying or selling foreign currencies and a transaction of the settlement of receivables and payables denominated in foreign currencies;4.1.4.the term \"Income generated in a foreign country\" shall refer to an income, other than those specified in subparagraphs 4.1.6 and 4.1.7 of this Law, earned by a taxpayer or a representative office as specified in paragraph 5.3 of this Law;4.1.5.the term \"Expenses for ceremonial and entertaining events\" shall refer to transportation costs, entertainment expenses, hotel and restaurant expenses and translator's fees spent in the course of receiving guests and delegates for the purpose of establishing business relationships and expanding business cooperation within the frameworks of economic activities;4.1.6.the term \"Income earned in Mongolia\" shall refer to an income earned by a taxpayer in Mongolia as specified in paragraph 7.4 of this Law;4.1.7.the term \"Income sourced from Mongolia\" shall include the following incomes generated by a taxpayer:4.1.7.a.income earned by a non-resident taxpayer for works and services provided directly or by electronic means and income received from a taxpayer or a representative offices located in Mongolia as a result of sale of goods;4.1.7.b.income earned by a foreign business entity from arts, culture, sports and other activities organized in Mongolia as referred to in subparagraph 5.5.2 of this Law;4.1.7.c.dividend income paid by a taxpayer residing in Mongolia to a taxpayer not residing in Mongolia;4.1.7.d.interest income paid or transferred by national or local administrative authorities or by a taxpayer or a representative office residing Mongolia to a taxpayer not residing in Mongolia as specified in paragraph 9.4 of this Law;4.1.7.e.income earned from selling, transferring, or leasing a property, that is possessed, used, or owned by a non-resident taxpayer, and related rights in Mongolia;4.1.7.f.income from royalties, from renting, borrowing and granting a right to use movable and immovable property, intangible assets from financial lease interest, and from technical, management, consulting and other services, paid by a taxpayer residing in Mongolia to a non-resident taxpayer;4.1.7.g.income transferred by the representative office to a taxpayer not residing in Mongolia, but operating in Mongolia through its representative office;4.1.7.h.income from selling and transferring properties and the rights related to the properties that are possessed, used and owned by the representative office of a taxpayer not residing in Mongolia;4.1.7.i.income from selling and renting movable, immovable and intangible properties used by the representative office of a non-resident taxpayer in Mongolia;4.1.7.k.other incomes similar to those specified in subparagraphs 4.1.7.a-4.1.7.i of this Law.4.1.8.the term \"Withholder\" shall refer to the meaning as defined in subparagraph 6.1.19 of the General Taxation Law;4.1.9.the term \"Immovable property\" shall refer to the meaning as defined in Articles 84.3 and 86.2 of the Civil code;4.1.10.the term \"Exploration expense\" shall refer to documented expenses incurred directly as a result of exploration activities of mineral resources and radioactive minerals specified in subparagraph 4.1.6 of the Minerals Law and subparagraph 4.1.8 of the Petroleum Law;4.1.11.the term \"Affiliated persons\" shall refer to the meaning as defined in Article 27 of the General Taxation Law;4.1.12.the term \"License holder\" shall refer to a person who holds the license for exploring and mining minerals, radioactive minerals, and oil and the right for using and possessing land according to the conditions and requirements prescribed by the law.", "4.1.4.\"Income from foreign income\" means the income of the taxpayer in Mongolia, except for the income generated by the business entity in the form of foreign currency sales, payments, and services provided by foreign taxpayers and businesses in the territory of Mongolia;4.1.7.b.Earnings from foreign business entities, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies, companies," ]

[ "Article 5.Business entity as an income taxpayer5.1.Any business entity that earns taxable income for the current tax year or is bound to pay tax by the law, notwithstanding the absence of taxable income, shall be a taxpayer.5.2.Taxpayers shall be classified as resident and non-resident taxpayers.5.3.Resident taxpayers in Mongolia shall comprise the following business entities:5.3.1.an entity incorporated in accordance with the laws of Mongolia;5.3.2.a foreign business entity with its governing body located in Mongolia;5.4.The foreign business entity, with its governing body residing in Mongolia, referred to in subparagraph 5.3.2 of this Law shall be a foreign business entity that meets three or more of the following criteria:5.4.1.more than 50 percent of shareholders or shareholders who exercise their rights and obligations as shareholders directly or indirectly through their representatives reside in Mongolia;5.4.2.more than 50 percent of shareholders' meetings for the last consecutive four years preceding the current tax year have been convened in Mongolia;5.4.3.the accounting and financial documents are be kept in Mongolia;5.4.4.not less than 25 percent of the members of the Board of Directors or the members who exercise their rights and obligations as members of the Board of Directors directly or indirectly through their representatives reside in Mongolia;5.4.5.not less than 60 percent of total sales income earned in Mongolia or be sourced from Mongolia.5.5.Non-resident taxpayers in Mongolia shall comprise the following business entities:5.5.1.a foreign business entity operating in Mongolia through its representative office;5.5.2.a foreign business entity earning income in Mongolia and sourcing income from Mongolia in a form other than specified in subparagraph 5.5.1 of this Law.", "'5. Corporate Income Tax Payer5.1. The taxpayer is obliged to pay taxable income in the tax year or not, but the entity obliged to pay tax in accordance with law shall be a taxpayer.5.2. The taxpayer is located in Mongolia and does not reside in Mongolia.5.3. Taxpayers located in Mongolia shall be subject to the following entities: 5.3.1. A business entity established in accordance with Mongolian law; 5.3.2. The governing body of the foreign business entity located in Mongolia. 5.4. The governing body specified in Article 5.3.2 of this Law shall be a foreign legal entity in Mongolia that meets the following criteria: 5.4.1. Shareholders, or their representatives, who directly or indirectly exercise the rights and obligations of shareholders; 50% of the total number of shareholders meeting in the previous four consecutive years before the tax year; 5.4.3. Accounting and financial documents are maintained in Mongolia; 5.4.4. At least 25% of the members of the board of directors or their representatives directly or indirectly exercise their rights and duties in Mongolia; 5.4.5. Not less than 60% of the total sales income shall be earned from Mongolia and from Mongolia. 5.5. Foreign enterprises operating in Mongolia through their representative offices; 5.5.2. Foreign business entities earning income from Mongolia or Mongolia other than those specified in Article 5.5.1 of this Law.'" ]

[ "Article 6.Representative office6.1.A unit of a taxpayer, specified in subparagraph 5.5.1 of this Law, operating in Mongolia on a full or partial scale shall be referred to as a representative office.6.2.The following units shall be deemed as representative offices as specified in paragraph 6.1 of this Law:6.2.1.units of management of an enterprise;6.2.2.branches and departments;6.2.3.units responsible for training, seminars and exhibitions;6.2.4.units responsible for warehousing, sale, and services;6.2.5.units responsible for mines, oil or gas boreholes, and mining of minerals;6.2.6.plants;6.2.7.other departments, units and places specified in paragraph 6.1 of this Law.6.3.Units undertaking activities with regard to construction sites, buildings, assembling and installation facilities, and other related construction and controlling works for a period of 90 days or more during the course of consecutive 12 months shall be deemed as representative offices.6.4.Units providing technical, consulting, management, controlling and other services to taxpayers residing in Mongolia, on its own or through hired skills, for a period 183 days or more during the course of consecutive 12 months shall be deemed as representative offices.6.5.The time periods specified in paragraphs 6.3 and 6.4 of this Law shall be the total duration spent for the performance of same or related activities and services.6.6.Units conducting the following activities in Mongolia on behalf of a taxpayer not residing in Mongolia shall be considered as representative offices:6.6.1.the storage, sale and supply of goods and products;6.6.2.the conclusion of contracts in person or the arrangement for concluding contracts on behalf of a non-resident taxpayer without altering the main conditions of the contracts.6.7.Any contract featuring any of the following conditions shall be considered as a contract specified in subparagraph 6.6.2 of this Law:6.7.1.to be established in the name of a non-resident taxpayer;6.7.2.to transfer properties or the rights to use or possess such properties that a non-resident taxpayer owns or, if doesn't own, has the rights to use or possess;6.7.3.to provide services offered by a taxpayer not residing in Mongolia.6.8.Any non-resident taxpayer receiving insurance premiums, other than reinsurance, or offering a risk insurance in Mongolia through other parties shall be considered as having a representative office in Mongolia, regardless of paragraphs 6.1, 6.2, 6.3, 6.4, 6.5, 6.6 and 6.7 of this Law.6.9.The term \"Representative office\" used in the International agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and properties, which was ratified by the State Great Khural, shall be considered as identical to the term \"Representative Office\" referred to in this Law.6.10.The procedure for the registration, deregistration, tax payment and reporting of representative offices shall be approved by the head of the State central body in charge of taxation matters.CHAPTER TWOTAXABLE INCOME", "'6. Article 5. The taxpayer's activities specified in Article 5.5.1 of this Law shall be deemed to be the unit in which the taxpayer's office is located in Mongolia.6.2. The following units shall be included in the following units:6.2.1. The business entity;6.2.2. The contract shall be governed by the terms and conditions of the contract of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor or the contractor of the contractor" ]

[ "Article 7.Taxable income7.1.A taxpayer specified in paragraph 5.3 of this Law shall be taxed on its income earned in Mongolia, sourced from Mongolia, and generated in a foreign country for the current tax year.7.2.A taxpayer specified in subparagraph 5.5.1 of this Law shall be taxed on its income earned in and sourced from Mongolia in connection with the activities of its representative office for the current tax year.7.3.A taxpayer specified in subparagraph 5.5.2 of this Law shall be subject to tax on income earned in Mongolia and sourced from Mongolia for the current tax year.7.4.The following incomes earned by a taxpayer shall be subject to tax:7.4.1.income from operations;7.4.2.income from properties;7.4.3.income from sale and transfer of property;7.4.4.other incomes.7.5.Taxable income shall be determined by deducting the deductible income from gross income.", "'Article 7. Taxable income7.1. The taxpayer specified in Article 5.3 of this Law shall be taxed on the tax year of the taxpayer specified in Article 5.3 of this Law, as well as income earned from abroad.7.2. Taxpayer set forth in Article 5.5.1 of this Law shall pay tax on the tax year through its representative office in connection with the tax year and shall be taxed on income earned from Mongolia and Mongolia.7.3. Taxpayer set forth in Article 5.5.2 of this Law shall be taxed on the tax year of the taxpayer and shall be taxed on income earned from Mongolia and Mongolia.4. Taxes on income from taxpayer: 7.4.1. Operating income; 7.4.2. Property income; 7.4.3. Income from sale and transfer of property; 7.4.4. Other income. 7.5. Determine the amount of taxable income by deducting the income from tax exemptions." ]

[ "Article 8.Income from operations8.1.The following incomes shall be subject to tax:8.1.1.income from the sale of goods, works and services;8.1.2.income from riddles, gambling games, and lottery activities;8.1.3.income from technical, management, consulting and other services;8.1.4.income from goods, works, and services received free of charge;8.1.5.other similar incomes specified in subparagraphs 8.1.1, 8.1.2, 8.1.3 and 8.1.4 of this Law.8.2.\"Income from technical services\" specified in paragraphs 6.4 and 8.1.3 of this Law shall comprise the incomes proceeding from the activities and services related to the introduction of new technologies, preparation of documents for the assessment of the norms for labor and technical safety, consumption of materials and raw material consumption in the process of production, works and services, conduct of social and economic surveys, provision of audit services, assembling and installation of equipment, provision of maintenance, analysis of samples, training and practice of engineers and technicians, and professional development.8.3.\"Income from management services\" defined in paragraphs 6.4 and 8.1.3 of this Law comprises incomes derived as a result of negotiating and contracting with the business entity's own experts to mobilize them for the purpose of facilitating the efficient and normal functioning of business activities /production, works and services/.8.4.\"Income from consulting services\" specified in paragraphs 6.4 and 8.1.3 of this Law shall include incomes accruing from the services rendered for providing professional and methodological assistance for the management, marketing, markets, investment environment and production stages and processing documents.8.5.Income attributed a taxpayer conducting operations to generate income from properties and from the sale or transfer of properties, which is considered as the income from operations according to the international accounting standards, shall be considered as the income specified in subparagraph 8.1.1 of this Law.", "'8. Revenue of operating income8.1. Taxable income of post-operating income:8.1.1. Income from sales of goods, works and services;8.1.2. Income from quizzes, gambling, and lottery activities;8.1.3. Income from technical, management, advisory and other services; 8.1.4. Revenue from goods, works and services from others; 8.1.5. Other income specified in Articles 8.1.1, 8.1.2, 8.1.3, 8.1.4 of this law. 6.4, 8.1.3 of this law \"technical service revenue\" shall include the introduction of new technologies, labor, technical safety and production, work, services, and other documents that are set up to calculate the amount of labor, materials and raw materials used to implement the project, conduct social and economic surveys, provide audit services, assemble equipment, maintenance, sample testing, training of engineers and technicians, and training of professionals and services. 8.3. Income earned from business activities /production, work and services/ shall be included in the \"management service income\" specified in Article 6.4 and 8.1.3 of this law. 6.4. 8.1.3. \"Advisory Service Revenue\" shall include management, marketing, market, investment environment, and production activities of the enterprise, including income from the services provided, and the income from the services provided. 8.5. The income earned by the taxpayer who sells or transfers income from the international accounting standard shall be calculated on the income specified in Article 8.1.1 of this law.'" ]

[ "Article 9.Income from properties9.1.The following income from properties shall be subject to tax:9.1.1.income from lease of movable and immovable property;9.1.2.income from royalties;9.1.3.income from dividends;9.1.4.income from interests.9.2.The following fees shall be imposed on income from royalties as stipulated in subparagraph 9.1.2 of this Law:9.2.1.fee for the use and the right for the use of copyrighted works in accordance with the Law on Copyright and Related Rights;9.2.2.fee for the use and right for the use of inventions, products or useful models as specified in the Patent Law;9.2.3.fee for the use and related right for the use of trademarks as stipulated in the Law on Trademark and Geographical Indications;9.2.4.fee for the transfer of technology as provided in the Law on Transfer of Technology;9.2.5.fee for the use and related right for the use of information related to production, trade and scientific experiments;9.2.6.fee for the use and related right use of equipment for production, trade and scientific experiments;9.2.7.fee for the use and related right for use of other rights set forth in subparagraphs 9.2.1, 9.2.2, 9.2.3, 9.2.4, 9.2.5 and 9.2.6 of this Law.9.3.Income from dividends set forth in subparagraph 9.1.3 of this Law shall include income earned from share ownership, monetary and non-monetary income earned from partnership or cooperation agreements, profit share and other incomes considered as dividends in accordance with the relevant laws of Mongolia.9.4.Income from interest specified in subparagraph 9.1.4 of this Law shall include incomes received from lenders in connection with all types of debt, payables, current and savings deposits, bank guarantees, loans, credits, bonds, debt instruments and their incentives, regardless of whether they are secured by pledge or not or whether the right for an interest in debtor's assets is granted or nor, and other incomes deemed by the law as interest incomes.", "'Article 9. Income of the Property9.1. Tax on the following income shall be subject to the following:9.1.1. Revenue from use and rental of immovable property; 9.1.2. Revenue from royalty; 9.1.3. Revenue from dividends; 9.1.4. interest income. 9.2. Fees for the use of the right specified in Article 9.1.2 of this Law shall include the following fees: 9.2.1. Use of the rights and the rights of the author in accordance with the Law on Copyright and the Law on the Rights of the Author; 9.2.2. Pay for new inventions, products and useful designs in accordance with the Patent Law; 9.2.3. Pay for the use of trademarks and geographical provisions in accordance with the Law on Trademark and the Law on the Use of the Law; 9.2.4. Fees for technology transfer according to the Law on Technology Transfer; 9.2.5. Pay for the use and use of information related to factory, trade and scientific experiments; 9.2.6. Pay for the use of the equipment and equipment used by the plant, trade and scientific experiment; 9.2.7. Other rights and uses of the rights specified in Articles 9.2.1, 9.2.2, 9.2.3, 9.2.4, 9.2.5, 9.2.6 and other rights and uses of the law. 9.3. The dividend income specified in Article 9.1.3 of this Law shall be considered as cash income from the dividends, partnerships or co-operative agreements, and other income in accordance with Mongolian legislation. 9.4. In the case of interest income set forth in Article 9.1.4 of this Law, whether or not the borrower has the right to participate in the loan, all types of debts, liabilities, deposits, guarantees, guarantees, loans, loaners, bonds, debt instruments and their incentives. , In accordance with the laws of Mongolia, interest income shall be considered.'" ]

[ "Article 10.Income from the sale and transfer of property10.1.Income from the sale and transfer of property shall include the following incomes:10.1.1.income from the sale of immovable property;10.1.2.income from the sale and transfer of rights granted by governmental organizations;10.1.3.income from the sale of shares, securities and other financial instruments;10.1.4.income from the sale of intangible assets and movable property other than those specified in subparagraphs 10.1.2 and 10.1.3 of this Law.10.2.Income from the sale of intangible property specified in subparagraph 10.1.4 of this Law shall consist of income from the sale and transfer of the right to own, use and possess intangible assets other than those referred to in subparagraphs 10.1.2 and 10.1.3 of this Law.", "'Article 10. Revenue from sale and transfer of property10.1. The following shall be applicable to the proceeds of sale and transfer of property: 10.1.1. Revenue from sale of immovable property; 10.1.2. Revenue from the sale and transfer of rights from a public body; 10.1.3. Revenue from the sale of stocks, securities and other financial instruments; 10.1.4. Revenue from the sale of immovable property and movable property other than those specified in Articles 10.1.2 and 10.1.3 of this Law. 10.2. The proceeds of the sale of immovable property specified in Article 10.1.4 of this Law shall be 10.1.2 and 10.1.3 of this Law. Ownership, use and possession of immovable property shall be sold or transferred to others." ]

[ "Article 11.Other incomes11.1.The following incomes shall be included in the incomes specified in subparagraph 7.4.4 of this Law:11.1.1.interest, penalties /fines, compensation of losses/ and reimbursement received from a person failing to fulfill his/ her obligations;11.1.2.income from riddles, gambling games and lotteries;11.1.3.profit transferred from a representative office to its parent company in the current tax year;11.1.4.actual income from foreign exchange rate difference;11.1.5.monetary assets refunded in accordance with paragraph 9.11 of the Law on Environmental Impact Assessment and subparagraph 11.1.4 and paragraph 12.5 of the Petroleum Law;11.1.6.insurance reimbursement.", "'Article 11. Other income11.1. The following income shall be included in the income specified in Article 7.4.4 of this Law: 11.1.1. Compensation for damages caused by non-compliance with contractual obligations; 11.1.2. Winnings from quizzes, gambling and lottery; 11.1.3 Profits transferred to the head company from the representative office in the tax year; 11.1.4 Real income from foreign exchange rate differences; 11.1.5 9.11 of the Law on Environmental Impact Assessment, 11.1.4 of the Petroleum Law, 12.5 of the Law on Petroleum Law; 11.1.6. Compensation for reimbursement.'" ]

[ "Article 12.Recognition of taxable income12.1.A taxpayer shall recognize income in the following circumstances:12.1.1.when goods are sent or shipped;12.1.2.by a percentage of works performed;12.1.3.when income from services are received or conditions specified in an agreement are met;12.1.4.every other income that has been realized and earned.12.2.Taxable income shall be recognized at the date of receipt of goods, works or services when a taxpayer exchanges goods, works and services.CHAPTER THREEEXPENSES DEDUCTIBLE FROM TAXABLE INCOME", "'Article 12. Recognition of taxable income12.1. The taxpayer shall recognize the following income: 12.1.1. sent or shipped; 12.1.2. as a percentage of performance; 12.1.3. the income of the service shall be received or the terms specified in the contract or transaction; 12.1.4. Realize actual income and income earned every time. 12.2. Taxpayers shall receive taxable income on the date of receipt of goods, works and services when the taxpayer exchanges goods, works and services. CHAPTER THREE TAX REVENUE INCOME '" ]

[ "Article 13.Requirements for the expenses deductible from taxable income 13.1.Expenses meeting all the following conditions at the simultaneously shall be deducted from taxable income:13.1.1.expenses should pertain to the given tax return period;13.1.2.expenses should be directly related to the operations of the taxpayer for earning taxable income;13.1.3.expenses should be realistic and be confirmed by the documents and records specified in Article 13 of the Law on Accounting;13.1.4.costs of the following goods, works and services should be verified by payment receipts and Custom's certificates of taxation and payment for imported goods numbered with unique numbers as stipulated in Article 28.5 of the General Taxation Law:13.1.4.a.costs of works and services provided by a taxpayer other than that specified in subparagraph 5.5.2 of this Law;13.1.4.b.expenses related to the purchase of movable, immovable property and intangible assets.13.1.5.the concerned taxpayer running the business should have paid or have reported to pay the expenses.13.2.Expenses meeting the requirements set forth in paragraph 13.1 of this Law shall be deducted from taxable income in accordance with the following terms and conditions:13.2.1.the relevant taxes, fees and charges should be reported to be paid to the budget;13.2.2.expenses for business trips should not be more than twice the same expenses of civil servants;13.2.3.the fund created for the prevention of contingent loss, which could occur the loans due to the banking and nonbanking financial institutions are paid, should not include the fund created for ensuring normal loan balance;13.2.4.expenses incurred to eliminate damages caused by natural disaster should be confirmed by the relevant organization's conclusion according to the Law on Disaster Protection;13.2.5.expenses for entertainment and ceremonial events should not exceed 5 percent of the total salary expenses paid to employees working under labor agreement and contract in that particular tax year as specified in the Labor Law;/This subparagraph was amended according to the law as of July 2, 2021/13.2.6.the total amount of voluntary insurance premiums of persons other than the insurer should not exceed 15 percent of the taxable income for the given tax year as specified in subparagraph 4.1.2 of the Law on Insurance.13.2.7.the total amount of voluntary insurance premiums of persons related to the insurer shall not exceed 15 percent of the taxable income of that particular tax year as specified in subparagraph 4.1.2 of the Law on Insurance;13.2.8.the cost for routine maintenance shall include the cost of spare parts, and it shall not exceed 2 percentof the residual value of fixed assets and 5 percent of the residual value of other properties and the cost exceeding these limitations shall be considered as the cost of a major overhaul;13.2.9.social and health insurance and personal income tax should be imposed on salaries, wages, bonuses and other similar incomes;13.2.10.indirect personal income should be imposed with a personal income tax as specified in Article 11 of the Law on Personal Income Tax;13.2.11.interest expenses should be determined as specified in Article 14 of this Law;13.2.12.in case a taxable income is paid out, the relevant income tax should be withheld and, accordingly, reported.13.3.Expenses related to the possession and acquisition of a mining license shall be deducted from operating expenses in same amount on an annual basis till the expiry of the license.13.4.The amount of funds to be paid by the license holder and contractor for the purpose of environmental rehabilitation and mine closure expenses shall be deducted from operating expenses in same amount on an annual basis till the expiry of the license as specified in the Minerals Law, Petroleum Law and Nuclear Energy Law.13.5.Minerals, radioactive minerals, oil exploration and mining license holders shall calculate expenses deductible from taxable income for each report period in accordance with paragraphs 26.9, 26.10, 26.11, 26.12 and 26.13 of this Law.", "13.1.4. Expenses incurred by the taxpayer in accordance with the Law on Taxation of Taxpayers and the Law on Taxation of Taxpayers and Taxpayers; 13.2.5. The amount of voluntary insurance premiums to be paid by the insured shall not exceed 15% of the taxable income of the tax year; 13.2.7. Voluntary insurance premiums to be paid by the insured to the insured shall not exceed 15% of the taxable income of the tax year; 13.2.8. The cost of the repair is included in the cost of spare parts and the remaining cost of the immovable property shall not exceed 2% of the residual value and the remaining 5% of the other property shall be deducted from the current expense; 13.2.9. Social and health insurance premiums, personal income tax on wages and salaries, and deducting them from the taxable income of the taxpayer; 13.2.10. The taxpayer shall pay tax deduction income when the taxpayer has paid the tax deduction income; 13.2.11. The expenses incurred in connection with the possession and transfer of mining licenses shall be deducted from the operating expenses of the same amount every year during the period of validity of the license. 13.4. The license holder, the contractor's environmental rehabilitation and closure expenses shall be deducted from the operating expenses of the license for the period of validity of the license. 13.5. The expenses incurred by the taxpayer in connection with the taxpayer's income tax deductible expenses shall be deducted from the taxpayer's income tax deductible expenses in accordance with the provisions of Articles 26.9, 26.10, 26.11, 26.12, and 26.13 of this Law." ]

[ "Article 14.Interest expense deductible from taxable income14.1.Interest expenses incurred in connection with the issuance of income to others as specified in subparagraph 9.1.4 of this Law shall be deductible from taxable income.14.2.The amount of deductible expenses set forth in paragraph 14.1 of this Law with regard to the total transaction between affiliated persons shall be limited to 30 percent of the total sales revenue less incurred costs other than interest expenses and depreciation and amortization for the reported period.14.3.Regardless of the paragraph 14.2 of this Law, interest expenses paid on the investor's loan exceeding the tripled amount of previously made investment by the investor to the taxpayer shall not be deductible from taxable income and shall be imposed with tax as an investor's dividend.14.4.The term \"Previously made investment\" used in paragraph 14.3 of this Law shall include investments made by the investor for the acquisition of common and preferred shares and equity investments.14.5.The restrictions specified in paragraph 14.2 of this Law shall not apply to an entity licensed to conduct business specified in subparagraphs 6.1.1 and 6.1.2 of the Banking Law and subparagraph 7.1.1 of the Law on Non-banking Financial Activities.14.6.Interest expenses of a taxpayer on a loan received from an individual shareholder residing in Mongolia shall not be deductible from the taxpayer's taxable income.14.7.The provisions of paragraphs 14.1, 14.2, 14.3, 14.4 and 14.5 of this Law shall also apply to representative offices.", "'Article 14. Exclusion of deductible income from taxable income14.1. The interest expense incurred in connection with the income specified in Article 9.1.4 of this Law shall be deducted from taxable income.14.2. The total amount of the deductible expenses set out in Article 14.1 of this Law shall be deducted from the total sales of the reporting period the expenses incurred in accordance with the terms and conditions set forth in this Law shall be deducted from the amount of the deductible expenses incurred in the preceding year.14.3. Regardless of the Article 14.2 of this Law, the taxpayer shall pay the interest paid to the investor prior to the taxpayer shall be deducted from the taxable income and shall be deducted from the taxpayer's dividends. 14.4. \"Investment already included\" shall include investment made by the investor through the purchase of shares or preferred shares of the investor. 14.5. The activities specified in Articles 6.1.1, 6.1.2 of the Law on Banking and the Law on Non-Bank Financial Activities 7.1.1 shall not apply to the licensed entities specified in Article 14.2 of this Law.14.6. The interest expense of a taxpayer's shareholder in Mongolia shall be deducted from the taxpayer's taxable income. 14.7. The same applies to the representative office of the same law.'" ]

[ "Article 15.Other expenses deductible from taxable income15.1.The following expenses that meet the requirements specified in Article 13 of this Law shall be deductible from taxable income:15.1.1.normal wear and tear of goods and materials;15.1.2.health and social insurance premiums;15.1.3.taxes, fees and charges reported to be paid to the budget other than that specified in subparagraph 16.1.8 of this Law;15.1.4.expenses incurred for creating a learning environment for vocational training and production center, providing workshops with equipment and repairing the workshops;15.1.5.expenses incurred by practicing teachers specified in Articles 11.5 and 18 of the Law on Professional Education and Training;15.1.6.financial support provided to vocational education and training institutions for the customized preparation of own specialists;15.1.7.donation up to 10 million tugrugs for the purpose of supporting a non-governmental organization founded by a citizen with disabilities of Mongolia;15.1.8.donation up to 10 million tugrugs to support the sport support fund, sports associations and clubs activities;/This subparagraph was modified according to the law as of November 13, 2019/15.1.9.donations and funds provided for the promotion of vocational education and training;15.1.10.donations for the reduction of pollution;15.1.11.funds reserved for preventing contingent loss when loans due to banking and non-banking financial institutions are paid back;15.1.12.funds reserved for a loan risk fund for savings and credit cooperatives and for preventing possible risk of other cooperatives operating in other areas;15.1.13.special funds and state funds, founded by the relevant government organization, reflected on the annual environmental management plans of mining license holders and their contractors in accordance the Law on Environmental Impact Assessment, the Minerals Law, the Petroleum Law and the Law on Nuclear Energy, and monetary assets transferred to the account specified in paragraph 11.2.9 of the Petroleum Law;15.1.14.expenses incurred by the Fund for seniors within the limits set forth in paragraph 14.7 of the Law on the Elderly.15.2.The Government shall approve the amount of wear and tear specified in subparagraph 15.1.1 of this Law.15.3.If a taxpayer not holding minerals, radioactive minerals, oil exploration and mining license move its plant or warehouse, which locates in the capital city, from the border line of the capital city other than Baganuur, Bagakhangai and Nalaikh district, expenses incurred related to the movement, which meet reqirements specified in the article 13 of this Law, shall be deductible from taxable income increasing by 50 percent./This paragraph was added according to the law as of April 29, 2022 and shall be effective from January 01, 2023/15.4.If a taxpayer not holding minerals, radioactive minerals, oil exploration and mining special license, which carried out its basic activities out of the border line of the capital city other than Baganuur, Bagakhangai and Nalaikh district, being registered in the local territory, in which a headquarter of the business entity operates and being registered in that local tax department hired a job seeking citizen under employment agreement for a period 183 days or more during the course of consecutive 12 months, shall deduct its salary expenses from taxable income increasing by 20 percent for once for that period of time. /This paragraph was added according to the law as of April 29, 2022 and shall be effective from January 01, 2023/15.5.If a taxpayer not holding minerals, radioactive minerals, oil exploration and mining special license and resided in Mongolia has issued securities that will be offered and traded publicly within domestic and foreign primary securites market, it shall increase its expense that satisfies the requirement of article 13 of this law, which was caused in direct connection with process of issuing securities by 20 percent and deduct it from taxable income./This paragraph was added according to the law as of November 11, 2022 and shall be effective from January 01, 2023/15.6.If a taxpayer resided in Mongolia has issued travel ticket, or travel right that will be used for public transportation within capital as specified in subparagraph 3.1.11 of the Law on Auto Transportation to its employees in forms other than cash, shall increase its expense that satisfies the requirement of article 13 of this law with respect to purchase of such ticket and travel right by 50 percent and deduct it from taxable income./This paragraph was added according to the law as of November 11, 2022 and shall be effective from January 01, 2023/", "15.1. The amount of expenditure incurred in accordance with Article 13 of this Law shall be increased by 50 percent and the taxable income shall be deducted from the taxable income of the taxpayer in the case of a taxpayer who has not been registered with the capital city, except the capital city of Baganuur, Bagakhangai and Nalaikh districts other than the capital city of Ulaanbaatar; /This section was added on April 29, 2022./15.4. A mineral, radioactive mineral, petroleum exploration and mining license, which is not owned by the taxpayer, who owns a taxpayer registered with the local tax authority, is subject to the contractual arrangement of the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpayer's contractual arrangement with the taxpot of of / 192 ' 1111 . the \" that the that o that for the you in l of the., a or and that in, the en, for your, and sp. you in and that as?, , and “ you for o se. so,,," ]

[ "Article 16.Expenses not deductible from taxable income16.1.The following expenses shall not be deductible from taxable income:16.1.1.expenses that do not meet the conditions and limits stated in paragraphs 13.1 and 13.2 of this Law;16.1.2.principal payment of tenant's leased asset;16.1.3.payments, interest, and penalties made to others due to non-performance of obligations;16.1.4.recreation and other similar expenses for employees, clients and individuals;16.1.5.loss of assets sold to an affiliated person;16.1.6.interest paid by a representative office to the parent company, payment for the use and lease of movable and immovable property, royalties, and fee for technical, management, consulting and other services;16.1.7.expenses incurred in connection with the earning of income exempted from tax as specified in this Law;16.1.8.the capital city tax and the value-added tax paid by a withholder to the state budget and the withholding tax on income earned by other persons in accordance with this Law;16.1.9.unrealized loss due to foreign exchange rate differences;16.1.10.increased difference in the revaluation of goods;16.1.11.loan closed by a loan risk fund of banking and non-banking financial institutions and savings and credit cooperatives;16.1.12.expenses for donations and assistance other than specified in paragraphs 15.1.6, 15.1.7, 15.1.8, 15.1.9 and 15.1.10 of this Law.", "'Article 16. Expenses not deductible from taxable income16.1. The following expenses shall not be deducted from taxable income: 16.1.1. Expenditures incurred under the terms and conditions set forth in Articles 13.1 and 13.2 of this Law; 16.1.2. Basic rent of a lessee; 16.1.3. Payment of the contractual obligations not fulfilled by the contract; 16.1.4. Costs of recreation and other expenses for employees and customers and individuals; 16.1.5. Loss of property sold to intermediaries; 16.1.6. Payment of interest paid to the head office of the company, payment of movable and immovable property, rental and property fees, technical, management, consultant and other services; 16.1.7. Expenses incurred in connection with the exemption from tax exempt income; 16.1.8. Value-added tax on taxpayer's budget and tax deducted from taxpayer's budget and tax deducted from taxpayer's income; 16.1.9. Realistic difference in exchange rate differences; 16.1.10. Reassessment of the goods revaluation difference; 16.1.11. Loan from loan risk fund of business entities operating in banks, non-bank financial institutions, savings and credit cooperatives; 16.1.12. Donations, grants, aid and other expenses other than those specified in Articles 15.1.6, 15.1.7, 15.1.8, 15.1.9, 15.1.10 of this Law. '" ]

[ "Article 17.Depreciation and amortization17.1.Depreciation and amortization of properties to be used by a taxpayer for a period of one year or more shall be calculated as follows: NoProperties groupsUseful life /years/Holders of minerals, radioactive minerals, and oil exploration and mining licensesOthers1Buildings, facilities and landscape40252Vehicles, machineries, mechanisms, production equipment10 3Computers, accessories and software2 4Intangible assets with indefinite useful life /including minerals exploration and mining licenses/For the validity term 5Other assets10 17.2.Depreciation and amortization shall not be applied to an increased difference due to revaluation of properties.17.3.Depreciation and amortization of assets shall be calculated on a straight-line basis.17.4.The costs for purchasing, constructing, assembling, transporting and insuring transportation of non-current assets shall be included in the depreciation and amortization cost of the asset.17.5.The cost of a major overhaul specified in subparagraph 13.2.8 of this Law shall be added to the residual value of the asset and the depreciation and amortization cost shall be calculated for the remaining useful life of the asset.17.6.If some parts of assets to be depreciated and amortized are used for gaining taxable income, the depreciation and amortization cost of the assets shall be calculated in the same proportion of the used parts and deducted from taxable income.17.7.Currents assets, land, goods, inventory, paintings, handicrafts, antiques, jewelry and other similar items shall not be depreciated and amortized.17.8.If a taxpayer buys a building together with other assets, the purchase price shall be allocated to each purchased asset. If the building is purchased for the purpose of building a new building on the land, the cost for taking down the building and the purchase amount shall be absorbed in the construction cost.17.9.If a taxpayer permanently ceases to use a depreciable asset in his/her ownership for the purpose of gaining taxable income, the asset shall be taxed considering that the asset is sold at the higher of its residual value and market price.17.10.The total value of properties for which a tenant has the right to use shall be valuated as equal to the total sum of lease payments to be paid throughout the lease period and the depreciation shall be calculated for the rest of the lease contract.17.11.The depreciation and amortization fee to be paid by a taxpayer for a property newly acquired during the current quarter shall be calculated starting from the first day of next month.17.12.The calculation of the depreciation and amortization cost of every fixed asset still in the course of construction and installation shall begin from the first day of next month following the registration and start of using of the asset for the designated purpose.17.13.A minerals and radioactive minerals exploration license holder and contractor specified in the Petroleum Law are responsible for accumulating and recording the exploration expenses, license fee, expenses related to possessing, selling and transferring license as exploration assets and depreciate them for the mining and site utilization period.17.14.Monetary assets transferred by an exploration license holder to the account set forth in paragraph 38.1.8 of the Minerals Law, paragraph 11.2.9 of the Petroleum Law, and in paragraph 28.9 of the Law on Nuclear Energy shall be considered as exploration assets specified in paragraph 17.13 of this Law.17.15.The term \"landscape\" set forth in paragraph 17.1 of this Law does not include dumping expenses related to mining operations.17.16.A taxpayer not holding minerals, radioactive minerals, oil exploration and mining license can depreciate its newly built property in Baganuur, Bagakhangai and Nalaikh district of the capital city and other aimags and soums from 1 January, 2023 for 15 years on a straight-line basis by its own choice, as specified in subparagraph 1 of paragraph 17.1 of this Law. /This paragraph was added according to the law as of April 29, 2022 and shall be effective from January 01, 2023/CHAPTER FOURDETERMINATION OF TAXABLE INCOME", "Article 17. The capital expenditure of the taxpayer shall be calculated by deducting the taxable income of the taxpayer from the capital expenditure of the capital and the taxable income of the capital and the taxable income of the capital.17.9. If the taxpayer has a new property of the taxpayer's property, the deductible expenses shall be calculated from the first day of the following month.17.12. The first month of the next month after the construction phase of the property shall be registered as a principal asset and shall be used for the purpose of the following month.17.13. Mineral resources and radioactive minerals exploration license holders, and the Law on Petroleum Laws shall be considered as a exploration expense, exploration license, transfer and sale of the exploration license, and the mine and field exploration.17.14. The Special Fund set forth in Article 38.1.8 of the Minerals Law, 11.2.9 of the Petroleum Law, and the Nuclear Energy Law 28.9 of the Law on Exploration Licensees shall be included in the exploration assessment fund set forth in Article 17.13 of this Law. 17.15. The \"landscape\" set out in Article 17.1 of this Law shall not include the cost of preparing the pile for mining operations.17.16. Taxpayers who do not own mineral resources, radioactive minerals, and exploration and mining licenses 2023 from 1 January to Baganuur, Bagakhangai, Nalaikh district and other aimags and soums shall be notified of their choice of 15 years in the form of a straight line. In this case, the taxpayer shall notify the tax authority before the start of the taxation. /This section was added on 29 April 2022./THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE TAXI OF THE T" ]

[ "Article 18.Determining taxable income 18.1.Income tax shall be imposed on a taxpayer's taxable income in a given year.18.2.Taxable income for the given year shall be determined by deducting expenses provided in this Law from the total taxable income set forth in paragraphs 8.1.1, 8.1.3, 8.1.4, 8.1.5, 9.1.1, 11.1.1 and 11.1.4 of this Law and further deducting carry-forward loss specified in Article 19 of this Law.18.3.The taxable income for shares, securities and other financial instruments shall be calculated by deducting the purchase price of the shares and securities and the documented commission paid at the purchase from the sale and transfer prices for shares, securities and other financial instruments.18.4.The taxable income for the activities specified in subparagraph 8.1.2 of this Law shall be calculated by deducting the monetary assets and goods given out as prizes and the expenses meeting the requirements stipulated in paragraph 13.1 of this Law from the total taxable income.18.5.The taxable income for the sale and transfer of intangible assets and movable assets indicated in subparagraph 10.1.4 of this Law shall be determined by deducting the assets residual values from the income accruing from their sale and transfer.18.6.Taxable income of the following revenues shall be determined by the amount of the total income for each type of income:18.6.1.income from royalty;18.6.2.income from dividend;18.6.3.income from interest;18.6.4.income from the sale and transfer of immovable property;18.6.5.income from riddles, gambling games and lotteries;18.6.6.the profit transferred from a representative office to its head office for the tax year;18.6.7.incomes specified in subparagraphs 11.1.5 and 11.1.6 of this Law;18.6.8.incomes specified in subparagraphs 4.1.6, 4.1.7, and 8.3 of this Law earned by a non-resident taxpayer in Mongolia other than a representative office registered in accordance with the procedure specified in 6.10 of this Law.18.7.In determining taxable income accruing from the sale and transfer of the right specified in subparagraph 10.1.2 of this Law, the following documented expenses shall be deducted:18.7.1.charges and fees confirmed by documents and paid to the relevant government bodies for obtaining permission from them;18.7.2.if they are bought or transferred from others, the documented payment for purchasing or transferring.18.8.The methodology set forth in paragraph 30.6 of this Law shall be followed in determining the taxable income for land possession and use and minerals exploration and mining licenses.18.9.If a taxpayer's joint stock company is liquidated, the taxable income of dividend shall be determined by deducting the initial purchase price of the shares and assets from the amount of the income distributed in proportion to the amount of shares and equity held by the taxpayer.18.10.If a loan deductible from taxable income, issued by a loan risk fund of a savings and credit cooperative for preventing possible loss to be occurred when the loan issued by a banking or non-banking financial institution, is repaid, the repaid loan shall be imposed with tax in accordance with this Law.18.11.The amount of taxable income of a business entity conducting insurance business shall be determined by deducting the reserve fund and operational expenses for the given year from the total income accruing from its insurance business in accordance with the charter approved by the authorized body of the entity.18.12.The taxable income of a representative office shall be determined by using the same principle as the taxable income of a taxpayer residing in Mongolia as specified in this Law and the status of a representative office shall not serve as grounds for reducing taxable income.", "18.6.1. Paying tax on income from sale of property; 18.6.2. Tax on sale of property sold by a taxpayer or non-taxpayer; 18.6.3. Paying tax on sale of property and property sold by the taxpayer's property; 18.9. The taxpayer's share of the taxpayer's share of the proceeds shall be deducted from the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of the proceeds of of '111 ' 11 2/ 111111, for tax in for , that, and your in g for.. in the / before. the for to of. in the , for that in, in, for and the,, the for in, the,, for in,..,, and a," ]

[ "Article 19.Tax deductions for carry-forward tax losses in the tax return.19.1.The expenses meeting the conditions and requirements of this Law shall be deducted from the total taxable income and the surplus expenses shall be named as the loss of tax statement (hereinafter referred to as \"loss\").19.2.Tax loss carry foward confirmed by the relevant tax authority shall be deducted every year for consecutive four years following the year when the loss occurred by limiting it by 50 percent of the total taxable income.19.3.The balance of loss left after tax deduction for four consecutive years and loss for the given year exceeding the limit set forth in paragraph 19.2 of this Law shall not be deducted from taxable income.19.4.In case loss occurs for more than one tax year, the losses shall be deducted from taxable income in the sequence of years it occurred.19.5.The loss of a representative office, located in a foreign country, of a company incorporated under the laws of Mongolia shall not be deductible from taxable income in Mongolia.19.6.In calculating carry-forward losses as specified in paragraph 13.5 of this Law, the provisions of paragraphs 26.9, 26.10, 26.11, 26.12 and 26.13 of this Law shall be applied to minerals, radioactive minerals, and oil exploration and mining license holding taxpayers.19.7.If minerals, radioactive minerals, and oil exploration and mining license is expired, canceled, and the entire licensed area is returned, the provision 19.6 of this Law shall not be applied for carrying forward the loss.19.8.The balance of loss not yet deducted shall not be excluded from taxable income if a business entity is reorganized by way of merger, consolidation or separation in accordance with the Civil Law, the Company Law, and the Partnership Law.19.9.The loss reported in the tax return of the previous year prior to January 1, 2020 or the loss not confirmed by the tax office shall not be included in the loss specified in paragraph 19.1 of this Law.19.10.The loss reported in the tax return of a business entity that made investment in a free zone shall be deducted from taxable income for the period of consecutive four tax years following the completion of construction project and start of operations.19.11.The head of the State administrative body in charge of taxation shall approve the procedure for calculating and confirming the losses reported in the tax return.CHAPTER FIVETAX RATE", "'19. The loss of taxable income shall be deducted from the total income of the taxable income of the taxable year after the taxable year of the taxable year and the excess of the taxable income shall be deducted from the taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of the future taxable income of" ]

[ "Article 20.Tax rate20.1.A taxable income earned in the amount 0-6 billion tugrugs for the given year shall be imposed with a 10 percent tax and taxable income over of 6 billion tugrugs for the given year shall be imposed with a tax equal to 600 million tugrugs plus 25 percent for taxable income in excess of 6 billion tugrugs in accordance with paragraphs 18.2, 18.3, 18.4 and 18.5 of this Law.20.2.The following taxable incomes of a taxpayer shall be imposed with tax at the following rates:20.2.1.taxable income specified in subparagraphs 18.6.1, 18.6.2, 18.6.3, 18.6.7 and 18.7 of this Law shall be imposed with a 10 percent tax;20.2.2.taxable income specified in subparagraph 18.6.4 of this Law shall be imposed with a 2 percent tax;20.2.3.taxable income specified in subparagraph 18.6.5 of this law shall be imposed with a 40 percent tax;20.2.4.taxable income specified in subparagraphs 18.6.6 and 18.6.8 of this Law shall be imposed with a 20 percent tax;20.2.5.debt instruments and shares that will be offered and traded publicly within domestic and foreign primary and secondary securites market, taxpayer's interest and divident that bought par value of a taxpayer not holding minerals, radioactive minerals, oil exploration and mining special license (it shall also apply to entities specified in subparagraph 4.1.12 and paragraph 30.1 of this Law) and resided in Mongolia shall be imposed with a 5 percent tax;/This subparagraph was amended according to the law as of November 11, 2020 by adding \"shares\" after \"debt instrument\" and \"and of dividend\" after \"of interest\" and it shall enter into force on January 01, 2023/ 20.2.6.interest income accruing from loans and debt instruments drawn from foreign and domestic sources of a commercial bank of Mongolia shall be imposed with a 5 percent tax;20.2.7.taxable income of a taxpayer who earned an income of up to 300 million tugrugs as specified in paragraphs 18.2, 18.3, 18.4 and 18.5 of this Law and taxable income of a business entity operating in areas other than those specified in paragraphs 22.1.1, 22.1.2 and 22.1.3 of this Law shall be taxed at 1 percent regardless of the provisions of paragraph 20.1 of this Law;20.2.8.sale income of intellectual property right at 5 percent.20.2.9.income transferred to a legal entity that does not reside in Mongolia with respect to software license fee and server renting fee to be used for its primary operation of taxpayer residing in Mongolia that is engaged in primary activities of software development shall be imposed with a 5 percent tax;/This subparagraph was added according to the law as of November 11, 2022 and it shall enter into force on January 01, 2023/ 20.3.A holder of a stabilization certificate shall be imposed with a tax at a stabilized rate for the period of validity of the stabilization certificate.CHAPTER SIXTAX REDUCTION AND EXEMPTION", "'Article 20. Tax rate and amount of taxable income of the taxpayer in accordance with Article 18.2, 18.3, 18.4 and 18.5 of this law, the taxable income shall be 10% of the taxable income of the taxpayer and the taxable income of the taxpayer shall be 600 million MNT in addition to the income specified in Article 18.6.4 of this law; 20.2.3. The income specified in Article 18.6.5 of this law shall be 40% of the taxable income of the taxpayer; 20.2.4. the taxpayer shall pay 5% of the interest and dividend income of the taxpayer who has been sold to the foreign and domestic securities listed on the taxpayer's taxpayer on November 10, 2023. /The law provides for the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax, which is not included in the taxpayer's income tax," ]

[ "Article 21.Exemption from taxation21.1The following incomes of a taxpayer shall be exempted from tax:21.1.1.payment, interest, and penalties for the bonds of the Government and the Development Bank of Mongolia;21.1.2.dividends specified in subparagraph 7.1.1 of the Future Heritage Fund Law;21.1.3.revenue allotted to the Future Heritage Fund from the state budget and investment revenue of the fund;21.1.4.incomes specified in subparagraph 18.6.2 and paragraph 20.1 of this Law earned from the sale of the allotted product by a taxpayer operating in the territory of Mongolia in accordance with a production sharing agreement in the oil industry;21.1.5.revenues earned by a loan guarantee organization from its main activities specified in the law;21.1.6.income from deposit insurance fund commission;21.1.7.dividends paid by state-owned enterprises to the Government;21.1.8.income transferred overseas from the sale of allotted products by a taxpayer who earned income in accordance with subparagraph 21.1.4 of this Law;21.1.9.income proceeding from the operations specified in Article 15.1 of the Law on Education and Article 15.1 of the Law on Health;21.1.10.income from economic activities in connection with the implementation of the purposes specified in the charter of a non-profit legal entity;21.1.11.income collected as service fee as stipulated in the charter of the Apartment Owners' Association and reserve fund indicated in subparagraph 6.1.7 of the Law on the legal status of the Apartment Owners' Association and the commonly owned properties of apartments for public use;21.1.12.income of a cooperative earned from the commission imposed for selling the products produced by its members.21.1.13.income generated by brokerage of intellectual property right./This subparagraph was added according to the law as of January 23, 2020/ 21.1.14.loan interest income of pledge of intellectual property right.21.1.15.income from investment fund operation./This subparagraph was added according to the law as of November 11, 2022 and it shall enter into force on January 01, 2023/ ", "'Article 21. Exemption from Taxes21.1. The following income shall be exempted from tax: 21.1.1. Debt of the Government, Capital City and Development Bank of Mongolia /bonds/; This section shall be added by the Law of December 7, 2023./21.1.2 Dividends set out in Article 7.1.1 of the Law on Future Funds; 21.1.3 Revenue and fund investment income from the State budget to the future fund; 21.1.4 Income from the sale of products of a taxpayer in the territory of the country under the product sharing agreement in the oil sector; 21.1.5 Income from the fundamental activities of the Loan Guarantee Organization; 21.1.6 Income from the Savings Insurance Fund; 21.1.7 Dividends to the Government from state-owned enterprises; 21.1.8 Income earned by taxpayer specified in Article 21.1.4 of this Law shall be transferred to the taxpayer's income from abroad; 21.1.9 Income from the organization specified in Article 12.1 of the Law on Education and Article 15.1 of the Law on Health; 21.1.10 Income earned from the business activities of non-profit legal entities; 21.1.11 Service fees paid by the Housing Property Owners Association and the Law on the Legal Status of Houses of Houses and Intermediate Property Laws; 21.1.12 Revenue from the selling price of the members of the members. 21.1.13 Revenue from the intellectual property rights broker; Added this law by January 23, 2020./21.1.14 Revenue from the loan interest income of the intellectual property rights./ Added this law by January 23, 2020./21.1.15 Revenue from the Investment Funds. /This article was added by the November 11, 2022 law./'" ]

[ "Article 22.Tax reduction22.1.The tax imposed under paragraph 20.1 of this Law on a taxpayer that reported its taxable incomes set forth in paragraphs 18.2, 18.3, 18.4 and 18.5 of this Law to be under 1.5 billion tugrugs in its year-end financial statement, operates in areas other than those mentioned hereunder and that was incorporated in accordance with the laws of Mongolia other than those specified in 20.2.7 of this Law, shall be reduced by 90 percent:22.1.1.exploration, mining, exploitation, transportation, and sale of minerals and radioactive minerals;22.1.2.planting of tobacco plants, producing and importing of alcohol and tobacco;22.1.3.manufacturing of petroleum products, importing and wholesale and retail trading of all types of fuel, and exploring, mining and selling of oil.22.2.The tax reduction specified in paragraph 22.1 of this Law shall be determined on the basis of the taxpayer's year-end tax return and refunded from the tax paid within the period specified in this Law, in accordance with Article 28 of this Law. The refund shall be issued within 30 days after the deadline for submission of the annual report regardless of the period specified in paragraphs 28.4.2 and 28.4.3 of this Law.22.3.The amount of taxable income shall be determined by the sum of taxable income of the taxpayer and related taxpayers who had transactions with the taxpayer in the given tax year, when determining the applicability of the provisions specified in paragraphs 20.2.7 and 22.1 of this Law to the taxpayer.22.4.Any business entity obligated to pay and report tax under paragraphs 20.2.7 and 22.1 of this Law shall not benefit from the tax reduction specified in paragraph 22.5 of this Law.22.5.Tax reduction shall be granted the following incomes:22.5.1.tax for the taxable income, as specified in subparagraph 7.4.1 of this Law, gained from activities carried out in the territory of the given locality as specified subparagraph 5.3.1 of this Law shall be reduced by 50 percent for remote areas where the provincial or soum center is distanced over 500 km from Ulaanbaatar city and 90 percent for those distanced over 1000 km, provided that the taxpayer regularly operates in those remote areas, the administration of the business entity is registered with the local administrative and tax authorities, and creates jobs /which should be documented with the payment of social insurance premiums/;22.5.2.if two thirds or more of the employees of a business entity with more than 25 employees are persons with disabilities, the tax of that particular type;22.5.3.income tax for selling equipment designed for prudent use of natural resources, reduction of environmental pollution and waste, and environmentally friendly machineries and equipment;22.5.4.tax on income from the sale of innovative products, works and services, specified in the Innovation Law and newly created by a start-up company within five years from the date of its registration;/This subparagraph was modified by putting \"within five years\" instead of \"within three years\" according to the law as of November 11, 2022 and it shall enter into force on January 01, 2023/ 22.5.5.tax on income equal to 50 percent of the total income earned by a business entity, which constructed sports facilities, gyms, sports fields and infrastructure that meet the standards set forth in Article 26.2 of the Law on Physical culture and Sports, from its operational activities for a period 5 years from the commissioning of such sports facilities, gym and sports fields.;22.5.6.tax on the taxable income of a business entity employing persons with disabilities who lost 50 percent or more of their physical abilities, in proportion to the total number of persons with disabilities employed by the entity;22.5.7.tax equal to 50 percent on the investment income earned from a free zone by a business that invested 500 thousand US Dollars or more for the construction of infrastructure like energy and heat sources, power networks, clean water supply, sewerage, road, railway, airport and communication networks in the free zone;22.5.8.tax equal to 50 percent on the investment income earned from a free zone by a business that invested 300 thousand US Dollars or more for the construction of warehouses, loading facilities, hotels, tourism complexes, and plants producing import substitute and export products in the free zone;22.5.9.tax on income earned in return for an investment made by an individual, a business entity and an organization that financed the improvement of natural water quality and the restoration of rivers and streams in order to increase the water resources of a given area and ensure reliable supply of water;22.5.10.tax on income earned by a business entity producing and planting the following products shall be reduced by 50 percent. This reduction shall apply solely to the income earned by the production of the concerned product:22.5.10.a.cereals, potatoes and vegetables;22.5.10.b.milk;22.5.10.c.fruits and berries;22.5.10.d.animal feed and feed plants;22.5.10.e.meat and meat products produced in intensive chicken farms;22.5.11.The tax income to be imposed on primary activity income of project for heating and electric power production, which will be implemented from January 01, 2023 by taxpayer, shall be relieved by 90% for the first 3 years and by 50% for the following 3 years starting from subsequent reporting period of gaining profit./This subparagraph was added according to the law of April 29, 2022 and shall be effective from January 01, 2023/22.6.The Government shall approve the list of machineries, equipment, products, works and services specified in subparagraphs 22.5.3 and 22.5.4 of this Law.22.7.Tax reduction shall not exceed the tax paid in the time period specified in this Law for the concerned income.22.8.Sub paragraph 22.5.1 of this Law shall not apply to the following industries:22.8.1.exploration and mining of minerals, radioactive minerals, and oil and nuclear energy related activities;22.8.2.manufacture, trade and import of alcoholic beverages;22.8.3.planting, producing, selling, and importing tobacco plants;22.8.4.importing or selling of petroleum products;22.8.5.verbal services;22.8.6.construction of energy sources, power networks and production, sale and distribution energy;22.8.7.civil aviation operations;22.8.8.construction and repair of road and road facilities", " , “ and the “ that , , / the . for “ ., “ for,, ,,. the,, , ., , / " ]

[ "Article 23.Deduction of taxes paid overseas from payable income taxes23.1.Income tax paid overseas by a taxpayer residing in Mongolia shall be deducted from tax due for the tax year.23.2.In the following cases, taxes paid in foreign countries shall not be deductible:23.2.1.it is possible to get refund;23.2.2.tax interests, penalties and undue losses paid overseas;23.2.3.tax imposed on and paid for income not subject to tax in accordance with the tax legislation of Mongolia.23.3.The amount of deductible tax according to the paragraph 23.1 of this law shall be calculated as the lesser one of the following criteria:23.3.1.the taxpayer's annual tax amount payable for the given year;23.3.2.the amount of tax payable, according to the Mongolian taxation law, on taxable income imposed with tax in a foreign country.23.4.The amount of tax specified in subparagraph 23.3.2 of this Law shall be calculated separately for each country where the tax was imposed and paid by the taxpayer in the tax year.23.5.A surplus tax paid overseas by a taxpayer residing in Mongolia in excess of the payable amount in Mongolia shall not be refunded or setoff in the future.23.6.The validity of the tax deduction according to paragraph 23.1 of this Law shall be based on the tax return filed with the competent authority of the foreign country, the official letter evidencing the imposition and payment of the tax, evidence and reference issued by the authority confirming the payment of the tax.23.7.The relevant tax authority shall approve the amount of deduction according to Article 23 of this Law.23.8.The State administrative body in charge of taxation is legally capable to exchange information with the foreign countries specified in paragraph 23.1 of this Law and the list of these countries shall be re-announced by the State administrative body in charge of taxation in the last quarter of each year or within 10 working days in case the list is changed.23.9.A business entity registered with the tax authority in accordance with paragraph 29.1 of this Law shall not deduct taxes imposed in a foreign country from the payable taxes according to Article 23 of this Law.23.10.The head of the State administrative body in charge of taxation shall approve the procedure for applying for the deduction of taxes imposed in a foreign country, designing tax calculation model forms and approving the deduction of taxes paid in a foreign country.CHAPTER SEVENWITHHOLDING, PAYING TO THE STATE BUDGET, REPORTING AND REFUNDING TAX", "'23. Taxes to be paid in foreign countries shall be deducted from the taxable income of the taxpayer in the foreign country.23.2. Taxes, fines and penalties paid by the taxpayer to the foreign taxpayer in the foreign country.23.2.3. Taxes paid under the tax law of Mongolia in accordance with the tax law of Mongolia.23.3. The amount of tax deductible to be deducted from the taxable income of the taxpayer in accordance with Article 23.3 of this Law shall be calculated as follows: 23.3.1. The taxpayer's taxable income; 23.3.2. Taxable income of the taxpayer in foreign countries, in case of payment of taxes imposed under the tax law of Mongolia.23.4. The taxable income of the taxpayer shall be deducted separately for each tax year of the taxpayer.23.5. Taxpayer's taxpayer's foreign tax payable shall not be refunded and shall not be transferred to the taxpayer.23.6. To confirm the tax deductible amount as set forth in Article 23.1 of this Law, tax returns, tax returns, and tax returns shall be filed by the tax authority of the foreign country and shall be submitted to the tax authority of the organization that has filed a tax return and proof of taxation. 23.7. The taxable income shall be deducted from the taxable income of the taxpayer according to Article 23.1 of this Law.23.8. The taxpayer's taxpayer's taxpayer shall have the right to exchange information between the tax authorities of the foreign country and the taxpayer's taxpayer shall be renewed within 10 working days of the taxpayer's taxpayer.23.9. The taxpayer's registration office in accordance with Article 29.1 of this Law shall be deducted from the taxable income of the taxpayer in accordance with Article 23 of this Law.23.10. The taxpayer shall pay the taxable income of the taxpayer to the taxpayer. the approval and approval procedures shall be approved by the head of the tax authority responsible for tax matters. CHAPTER TAXES, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE, RELEASE" ]

[ "Article 24.Withholding of tax24.1.A resident taxpayer of Mongolia shall impose and withhold tax on incomes specified in subparagraphs 18.6.1, 18.6.2, 18.6.3, 18.6.4, 18.6.5, 18.6.7 and 18.6.8 of this Law.24.2.Tax imposed on income determined as specified in subparagraph 18.6.6 of this Law shall be imposed and withheld by the representative office.24.3.If the taxpayer, referred to in subparagraph 5.5.1 of this Law, transfers revenue accruing from the operations of its representative office to a non-resident of Mongolia, the representative office shall impose and withhold the relevant tax.24.4.In case the person to impose a withholding tax is uncertain pursuant to this Law, the person who has taxable income shall determine and impose the tax him/herself.24.5.Withheld tax shall be transferred to the budget within 10 business days.", "'24. Taxpayer's deduction of tax24.1. Taxpayer located in Mongolia shall pay taxable income specified in Articles 18.6.1, 18.6.2, 18.6.3, 18.6.4, 18.6.5, 18.6.7 and 18.6.8 of this Law, and the taxpayer shall pay the taxable income and pay it out. 24.2. Taxes set out in Article 18.6.6 of this Law shall be imposed on taxpayers and shall be deducted. 24.3. Taxpayer specified in Article 5.5.1 of this Law shall transfer the income related to the activities of its representative office to a non-resident person in Mongolia. the tax shall be imposed and the deduction shall be imposed and the taxpayer shall pay the taxable income. 24.4. In case of failure to determine the taxpayer, the taxpayer shall impose the taxable income on taxable income. 24.5. The government of Mongolia, the capital city and the capital city of Mongolia, the debt securities of the taxpayer, and the taxpayer's debt securities /bonds/, and other securities sold shall be deducted from the taxpayer's income tax on Securities Market Law 24.1.9 and 24.1.10. . /This clause shall be added by the law of November 10, 2023 and shall take effect on July 1, 2024. /'" ]

[ "Article 25.Determination of tax by him/herself and payment of it to the budget25.1.The relevant taxation authority shall deliver monthly and quarterly tax schedules for a given tax year to taxpayers based on schedules approved by the State Central Administrative Body Responsible for Budget and Finance, in accordance with paragraphs 20.1 and 20.2.27 of this Law.25.2.A taxpayer shall pay taxes in advance by the 25th day of each month in accordance with the payment schedule set forth in paragraph 21.3 of this Law and submit its quarterly tax return by the 20th day of the first month of the following quarter, according to the settlement made at the end of the previous quarter and the annual tax statement by February 10th of the following year, according to the settlement made at the end of the previous year, to the corresponding tax authority.25.3.The Government shall be entitled to fully or partially withdraw the profits and dividends allotted to it into the budget and the amount of this withdrawal shall be determined by the Law on Budget.", "'Article 25. Self-determined tax and pay to the budget25.1. The tax authority shall pay tax on a monthly and quarterly basis in accordance with Article 20.1 and 20.2.7 of this law on the basis of the schedule approved by the state central administrative body in charge of fiscal and financial matters. the taxpayer shall submit the taxpayer's tax return to the taxpayer.25.2. Taxes to be paid on a monthly basis pursuant to the pre-determined schedule set forth in Article 25.1 of this law, by the end of the quarterly tax returns, the taxpayer shall pay tax on the first quarter of the following year.25.3. The State shall have the right to mobilize full or part of its property and dividends to the budget and shall be determined by the Budget Law of the respective year. '" ]

[ "Article 26.Reporting tax26.1.If the taxable income of previous year is 6 billion tugrugs or more, the taxpayer shall submit to the tax authority the quarterly tax returns for the given tax year by the 20th day of the first month of the following quarter and the annual tax report by the 10th day of February of the next year.26.2.Any taxpayer who has not registered as a taxpayer in accordance with the provision 29.1 of this Law and whose taxable income for the previous year is up to 6 billion tugrugs shall file the tax report for the first half of the given tax year by the 20th day of July and the year-end tax report by the 10th day of February of the following year to the relevant tax authority.26.3.The determination of annual taxable income as specified in paragraphs 26.1 and 26.2 of this Law shall be based only on the annual taxable income reported in the previous year's tax return.26.4.The taxpayer shall prepare the tax return on an incremental basis starting from the beginning of the tax year.26.5.The taxpayer shall attach the tax report on taxes withheld in accordance with 26.6.If the withholder of an income taxpayer not residing in Mongolia is an individual person, he/she shall attach the withholding tax report prepared in accordance with Article 24 of this Law to the tax report submitted according to the Law on personal income tax.26.7.A taxpayer established in the reported year shall submit a tax report pursuant to paragraph 26.2 of this Law.26.8.A taxpayer who filed a report with no operations to report for the given year shall submit to the relevant tax authority every 10th day of February of the following year starting from the following tax year.26.9.A business entity that conducts minerals, radioactive minerals, and oil exploration and mining operations shall file a tax report for each specific license in the respective tax year in accordance with this Law and make tax calculations.26.10.If the following conditions are met simultaneously, the report referred to in paragraph 26.9 of this Law may be consolidated:26.10.1.the borders of the licensed areas are adjacent to each other;26.10.2.the same products are used for minerals and radioactive minerals licenses.26.11.Reports for areas under minerals, radioactive minerals, and oil exploration and mining licenses shall not be consolidated in accordance with paragraph 26.10 of this Law.26.12.The request to consolidate tax returns for the following year shall be submitted to the State Administrative Body in charge of taxation before the 1st day of September of the given tax year according to paragraph 26.10 of this Law.26.13.The State Administrative Body in charge of taxation shall review the request specified in paragraph 26.12 of this Law within 30 days and shall notify the applicant about its decision whether to confirm the request.26.14.The taxpayer shall report on tax imposed in accordance with paragraph 24.4 of this Law within the timeframe specified in this Law.26.15.A business entity to be granted tax reduction, specified in the subparagraph 22.5.11 of this law, shall make tax assessment of the income of the project, deductible expenses, loss, reduction and exeption and make tax return of the project separately. /This paragraph was added according to the law as of April 29, 2022 and shall be effective from January 01, 2023/", "' 26.1. Report tax return for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 2023.2. Taxpayer tax returns for the year 20" ]

[ "Article 27.Making a statement of price transfer for each country27.1.The following terms used in this Law shall be interpreted as follows:27.1.1.the term \"Group\" shall have the meaning as stipulated in Article 6.1.8 of the General Taxation Law;27.1.2.the term \"Participant of a Group\" means a person who meets any of the following conditions:27.1.2.a.the activities are incorporated in the consolidated financial statements of a multinational group or the activities are reflected in the consolidated financial statements of a multinational group when shares of a business entity belonging to such a group is openly traded at stock exchange;27.1.2.b.the activities are not incorporated in the consolidated financial statements of a multinational group due to the scope and significance of its activities;27.1.2.c.the representative office of a business entity specified in subparagraphs 27.1.2.a and 27.1.2.b of this Law that provides independent financial statements for the purpose of financial and tax reporting, internal management, organization and controlling.27.1.3.the term \"Consolidated Financial Statements\" means consolidated financial statements that have been prepared in accordance with the accounting standards, such as assets, liabilities, revenues, expenditures and cash flows of the participants in a multinational group as one business entity;27.1.4.the term \"International tax treaty\" means international treaties of Mongolia concluded with other countries for mutual exchange of information on taxation issues, international agreements aimed at mutual administrative assistance over tax issues, or international agreements concluded between two countries for information exchange automatically or at the request of one of them;27.1.5.the term \"System failure\" means a refusal to fulfill own obligations referred to in the negotiation between the competent authorities of the parties for a reason other than those stipulated in the negotiation or a failure of the participants of a group of countries, in which Mongolia is a member, to send price send a report for each of the countries to Mongolia on a regular basis;27.1.6.the term \"Multinational non-reporting group\" means a multinational group earning less than MNT 1.7 trillion according to the consolidated financial statements of the group;27.1.7.the term \"Reporting entity\" means a group of persons responsible for reporting on behalf of a multinational group on a country-by-country basis, the head of a multinational group, a person appointed for reporting or the person specified in subparagraph 27.2.2 of this Law;27.1.8.the term \"Appointed reporting person\" means a participant of the group appointed for the purpose of reporting for each of the countries on behalf of the head of a multinational group when the conditions specified in subparagraph 27.2.2 of this Law are fully met;27.1.9.the term \"Multinational group\" means any group satisfying any of the following conditions:27.1.9.a.two or more participants of the group are located in another country or region for tax purposes, or participants of the group operate in other countries and regions through their own representative offices;27.1.9.b.other than the groups referred to in subparagraph 27.1.6 of this Law without obligation to report.27.1.10.the term \"Financial year of a multinational group\" means the period of the financial reporting of the head of a multinational group;27.1.11.the term \"Financial year of a multinational group for reporting\" means the period for reporting price transfer for each country;27.1.12.the term \"head entity of a multinational group\" means a participant of a multinational group that meets the following requirements:27.1.12.a.keeps in own dominating possession one or more participants of a transnational group, directly or indirectly, who is obligated to submit the consolidated financial statements to the country or region of its residence or to submit the consolidated financial statements when the shares of a participant in the group are publicly traded at stock exchanges;27.1.12.b.participants other than those specified in subparagraph 27.1.12.a of this law don't dominantly possess, directly or indirectly, any one or more participants;27.1.13.the term \"Agreement between authorized persons\" means the following:27.1.13.a.an agreement between authorized parties nominated by the parties to an international tax treaty;27.1.13.b.an agreement binding each country to exchange reports.27.2.The following taxpayers shall submit a report for each country to the relevant tax authority within 12 months from the last day of the financial year of the group:27.2.1.the head of a transnational group residing in Mongolia for tax purposes;27.2.2.a participant, not the head of the group, of a group residing in Mongolia tax purposes, provided that any one of the following conditions is met:27.2.2.a.the head of a transnational group is not obligated to prepare financial statements and report for each country in accordance with the laws of the country or region where the head resides for tax purposes;27.2.2.b.the country and region where the head of a transnational group resides for tax purposes have concluded an international taxation treaty with Mongolia, but no agreement between the competent persons has been completed within the period specified in paragraph 27.2 of this Law;27.2.2.c.the relevant taxation authority notified the participant of the transnational group of a system delay occurred in the country or region where the head of the transnational group resides for tax purposes;27.2.3.in case two or more participants of a multinational group are obligated to report for each country as provided in paragraph 27.2.2 of this Law, the head of the transnational group overseeing them may appoint a reporting person and, if elected, the person shall.27.3.If elected pursuant to subparagraph 27.2.3 of this Law, the participant shall notify the relevant taxation authority before submitting the year-end tax report for given the year.27.4.Notwithstanding the provision 27.2.2 of this Law, the participant of the group, residing in Mongolia for tax purposes, shall not file a report to the relevant tax authority, in case the following conditions are met simultaneously:27.4.1.any of conditions set forth in subparagraphs 27.2.2.а, 27.2.2.б and 27.2.2.c of this Law is met;27.4.2.the transnational group has reported for each country through its appointed reporting person;27.4.3.the appointed reporting person filed the report for each country within the period set forth in paragraph 27.2 hereof to the tax authority of the country and region where he/she resides for tax purposes;27.4.4.the laws of the country or region, where the reporting person resides for tax purposes, require to submit a report for each country according to the requirements set forth in paragraph 27.5 of this Law;27.4.5.the country or region where the reporting person is appointed for tax purposes for the period specified in paragraph 27.2 of this Law has concluded with Mongolia an agreement between the competent persons;27.4.6.the country or region where the appointed reporting person resides for tax purposes has not notified the tax authority of Mongolia of any system failure;27.4.7.the reporting person notified the country or region, where the participant resides for tax purposes, that he/she was appointed as the reporting person in accordance with the requirements of the relevant national or regional law and submitted the notice to the tax authority according to subparagraph 27.7.2 of this Law.27.5.The price transfer report for each country shall contain the following information:27.5.1.integrated information related to movable and immovable property except the income earned from each country in which the transnational group operates, profit before tax (loss), paid income tax, income tax debt, the amount of equity, retained profits, the number of employees, cash and the like;27.5.2.the taxpayer's number of each of the participants in a transnational group, the information on the country where they reside for tax purposes, information about the country under the laws of which they were established, if their country or region of residence for tax purposes are different, and information of the main operations of each participant.27.6.The head of the State Administrative Body in charge of taxation shall approve the forms and procedures for each report.27.7.The taxpayer shall have the following duties:27.7.1.to notify if the participant of a multinational group residing in Mongolia for tax purposes is the head of the group or the appointed reporting person before submitting the year-end tax report;27.7.2.to notify the relevant tax authority, within the period of submission of year-end tax report, of the taxpayer number of the reporting person and the information on the country or region where the reporting person resides for tax purposes, if the participant of the transnational group is not the head or the reporting person.27.8.The tax authority shall use the report for each country for calculating tax risk, statistics and estimates and shall not make price transfer adjustment based on the report.27.9.The tax authority shall keep the confidentiality of the information for each country in accordance with the international treaties and standards that Mongolia has acceded to.27.10.The provision 27.2.2 of this Law shall enter into force from the date when the Mongolian Tax Authority shall officially exchange information with the Foreign Taxation Office.", ", of the to, ., for/,,, o “,., in for the,, " ]

[ "Article 28.Tax refund28.1.The calculation of overpayment or underpayment by the taxpayer and the withholder revealed in the reports submitted in accordance with Articles 26.1 and 26.2 of this Law shall be reviewed by the relevant tax authority in accordance with the following procedure and shall finalize the calculation:28.1.1.tax to be refunded to a taxpayer for the tax year shall be restricted in accordance with paragraph 22.7 of this Law;28.1.2.taxpayer shall select the tax reduction in accordance with Article 22 of this Law within the limits set forth in paragraph Article 22.7 of this Law;28.1.3.taxpayer shall not partially enjoy the benefit specified in this Law;28.1.4.the deduction specified in Article 22 of this Law shall not be carried forward to the following year.28.2.In case the tax paid by a taxpayer for the tax year is less than the taxable amount, as a result of the calculation according to the procedure specified paragraph 28.1 of this Law, the relevant tax authority shall notify the taxpayer and make final calculation.28.3.In case that the tax paid by the taxpayer's for the tax year is more than the taxable amount, as a result of the calculation according to the procedure specified paragraph 28.1 of this Law, the issue shall be settled in accordance with Article 49.1 of the General Taxation Law.28.4.The surplus amount specified in paragraph 28.3 of this Law or overpayment of tax by the taxpayer shall be refunded according to the following procedure:28.4.1.surplus tax shall be refunded to the taxpayer through the state fund account;28.4.2.the relevant tax authority shall determine the amount of tax to be refunded within 20 working days following the submission of the report specified in paragraph 26.1 and 26.2 of this Law and submit it to the state fund;28.4.3.the refund specified in subparagraph 28.4.2 of this Law shall be paid within the second quarter of the next year.28.5.The procedure for regulating the relations with regard to refunding, controlling and reporting overpaid tax specified in paragraph 28.4 of this Law shall be approved by the member of the Government in charge of finance and budget matters.28.6.Tax to be refunded shall be part of the state budget and should not exceed 30 percent of the total tax of the particular type accumulated into the state budget.CHAPTER EIGHTSPECIFIC TAX RELATIONS", "'Article 28. Tax refunds28.1. Taxpayers and taxpayers of this law shall be submitted to the tax authority according to the 26.1 and 26.2 of this Law and shall be settled by the tax authority in accordance with the following procedures: 28.1.1. Taxpayer taxpayer taxable on tax year 28.1.2. Taxpayer shall exercise the discount specified in Article 22 of this Law in accordance with the limits set forth in Article 22.7 of this Law; 28.1.3. Taxpayer shall not exercise any part of the tax deduction specified in this Law; 28.1.4. Taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer taxpayer tax" ]

[ "Article 29.Simplified tax regime29.1.If the total sales revenue guaranteed by the previous year's tax report is less than 50.0 million tugrugs, the taxpayer shall apply to the relevant tax authority within the 3rd quarter of the tax year and the income tax may be determined on the basis of the actual taxable income of the taxpayer starting from the next tax year.29.2.A taxpayer intending to use the simplified tax regime should be connected to the unified database for tax registration.29.3.The following taxpayer shall not make a request as stated in the provision 29.1 of this Law:29.3.1.a taxpayer registered as a VAT withholder by satisfying the conditions and requirement specified in the Value-Added Tax Law;29.3.2.a taxpayer engaged in the following activities:29.3.2.a.exploration, mining, exploitation, transportation and sale of mineral resources and radioactive minerals;29.3.2.b.production and import of alcoholic beverages;29.3.2.c.planting, production and importing of tobacco plants.29.3.2.d.production of petroleum products, importing of all types of fuel, wholesale and retail trade, and the exploration, mining and selling of oil.29.4.The head of the State Administrative Body in charge of taxation shall approve the procedure for registering, resolving and removing requests specified in paragraph 29.1 of this Law.29.5.Losses reported in the tax returns for the previous years applied and registered by the taxpayer shall not be carried forward in accordance with paragraph 29.1 of this Law.29.6.A taxpayer registered as a VAT withholder by satisfying the conditions and requirement specified in the Value-Added Tax Law and applying to the tax authority shall abandon the simplified tax regime in accordance with paragraph 29.1 of this Law.29.7.The taxpayer shall abandon the simplified tax regime starting from the date of commencement of activities specified in subparagraph 29.3.2 of this Law.29.8.Except as provided in paragraphs 29.6 and 29.7 of this Law, a taxpayer submitting a request to the tax authority according to this clause shall abandon the simplified tax regime in the middle of the tax year.29.9.Taxable income determined in accordance with paragraph 29.1 of this Law shall be taxed at 1 percent.29.10.A business entity that shall pay and report in accordance with paragraph 29.1 of this Law shall not benefit from the exemptions specified in Article 21 of this Law, the discounts specified in Article 22 and tax paid overseas in accordance with Article 23 of this law shall not be deducted from taxable income.29.11.Based on the schedule approved by the State Central Administrative Body responsible for budget and finance, the relevant tax authority shall send to the taxpayer the monthly tax payment schedule in accordance with paragraph 29.9 of this Law for the tax year.29.12.In accordance with the predetermined schedule specified in paragraph 29.11 of this Law, the tax shall be paid quarterly to the state budget within the 20th day of the first month of the next quarter and paid annually within February of next year.29.13.A taxpayer registered its request with the Tax Authority according to the paragraph 29.1 of this Law shall submit annual tax return to the Tax Authority by the 10th day of February of the following year.", "'29.1. The taxpayer registered with the taxpayer to register the taxpayer in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance with the taxpayer's request in accordance" ]

[ "Article 30.Tax relations with regard to the sale and transfer of rights by way of changing the shares and interests of the final holder30.1.The term \"Final holder\" shall be construed as specified in Article 6.1.48 of the General Law on Taxation.30.2.Income earned by a license holder through a partial or full sale or transfer of minerals, radioactive minerals, and oil exploration and mining licenses and the right to possess and use land granted in accordance with the legislation of Mongolia by selling or transferring the shares, interests, and voting rights of the final holder shall be considered as the income specified in subparagraph 10.1.2 of this Law.30.3.The calculation of the income earned by the sale or transfer of the right is based on the procedure specified in paragraph 30.6 of this Law and the expenses proved by the following document shall be deducted from the valuation of the right and licenses:30.3.1.fees and charges documented by receipts of payment made to the public authorities in relation to obtaining authorization;30.3.2.payments made for purchase or transfer from others evidenced by documents issued in the course of the transaction.30.4.With the taxable income determined in accordance with paragraph 30.3 of this Law as a base, taxable income shall be determined in proportion to the shares held by the shareholder of the shares, interests, and voting rights sold or transferred by final holder.30.5.The assessment of land use and possession right shall be made based on the price requirements quoted in Article 38.6 of the Law on Land.30.6.The member of the Government in charge of finance and budget matters shall approve the procedure for the imposition of tax on income specified in paragraph 30.4 of this law, the methodology for assessing the land possession and utilization right and minerals, radioactive minerals, and oil exploration and mining licenses and methodology for determining tax amount.30.7.If the final holder specified in paragraph 30.1 of this Law is a resident taxpayer of Mongolia, the taxpayer shall be imposed with tax only for the higher income earned from the sale and transfer of final holder's shares, interests, and the voting rights or the rights set forth in paragraphs 30.3, 30.4, 30.5 and 30.6 of this Law. The lower income will be exempted from tax.30.8.The restructure of shares, interest and voting rights among the legal entities belonging to the circle starting from the holder of the right to the final holder by way of transfer of shares, merger, consolidation, isolation, or establishment of a new legal entity without changing the total amount and size of shares, interest, and voting rights of the holder of the right.30.9.If the shares of the holder of the right and a legal person belonging to the circle starting from the holder of the right to the final holder are traded openly on the international and local stock exchanges, up to 20 percent of the income earned by the holder of the right and the final holder from the sale or transfer of shares, interest and voting rights for continuous 12 months shall be exempted from tax.30.10.Taxable income determined in accordance with paragraph 30.4 of this Law shall be taxed at 10 percent.30.11.The tax imposed in accordance with paragraph 30.10 of this Law shall be imposed on the holder of right and be transferred to the budget within 30 days.30.12.Notwithstanding the provision 30.11 hereof, the holder of the right shall pay and complete the final settlement of the semi-annual tax by the 20th day of July and the year-end tax by the 10th day of February of next year, if the shares of his/her own, the final holder and legal entities pertaining to the circle starting from the holder of the to the final holder are publicly traded on the foreign and domestic stock exchanges.30.13.A taxpayer shall attach tax return specified in paragraphs 30.11 and 30.12 hereof along with the tax return submitted in accordance with paragraphs 26.1 and 26.2 of this Law.", "30.4. The taxpayer shall pay the taxable income of the taxpayer in accordance with the taxpayer's decision to sell and transfer the taxpayer's shares, interest and voting rights of the taxpayer in accordance with Article 30.4, 30.4, 30.5, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30.6, 30" ]

[ "Article 31.Tax relations of foreign enterprises administering their operation from Mongolia31.1.If a related taxpayer residing in Mongolia and an individual resident of Mongolia hold, directly or through related legal entity or entities, at least 50 per cent of the total number of shares or voting rights of a foreign company for some period of the given tax year, the foreign business entity shall be deemed a foreign enterprise administering its operations from Mongolia as specified in this Article.31.2.A foreign business entity that administers its operations from Mongolia shall be deemed a taxpayer located in Mongolia.31.3.The taxable income of a foreign business entity that operates in a foreign country pertaining to an offshore zone as defined in the Law on regulating public and private interests in the public service and preventing conflict of interest and that administers its operations from Mongolia shall be determined as follows and subject to the following taxes:31.3.1.total amount of income specified in subparagraphs 9.1.2, 9.1.3, 9.1.4 and 10.1.1 of this Law;31.3.2.income specified in subparagraph 10.1.3 of this Law in accordance with paragraph 18.3 of this Law;31.3.3.income specified in subparagraph 10.1.4 of this Law in accordance with paragraph 18.5 of this Law.31.4.Article 31 of this Law does not apply to a foreign business entity administering its operations from Mongolia and that is established for the purpose of open trading of shares and unit rights in the primary foreign market of securities.31.5.Foreign business entities administering their operations from Mongolia are the final holders specified in paragraph 30.1 of this Law and shall be subject to a tax imposed on a foreign citizen specified in Article 30 of this Law, in case the holder of the right imposes and reports a tax as a result of a transfer of shares, interests and voting rights and the imposed tax shall be deducted from the tax paid in a foreign country.31.6.The taxable income specified in Article 20 of this Law shall be imposed with tax as specified in paragraph 31.3 of this Law.31.7.Taxes imposed in foreign countries on foreign economic entities administering their operations from Mongolia shall be deducted from taxes payable for the year specified in paragraph 31.3 of this Law. Such deduction shall be in accordance with Article 23 of this Law.31.8.The taxpayer or individual person residing in Mongolia referred to in paragraph 31.3 of this Law shall report the tax specified in paragraph 31.1 of this Law along with the report submitted to a foreign tax authority and make the final settlement by the 10th day of February of the next year.31.9.The tax imposed under paragraph 31.3 of this Law shall be paid to the budget by 10th day of February of the following tax year based on the final calculations specified in paragraph 31.8 of this Law.31.10.The head of the State Administrative Body in charge of taxation shall approve the procedure for determining and reporting taxable income of foreign business entities managing own operations from Mongolia and designing the reporting forms.", "Article 31. The foreign business entity that operates in Mongolia from the foreign business entity shall be subject to tax of income specified in Article 31.3 of this Law. 31.3. The foreign business entity that operates in the public sector in Mongolia shall be subject to the following income tax: 31.3.1. the income specified in Article 9.1.2, 9.1.3, 9.1.4, 10.1.1; 31.3. The income specified in Article 18.3 of this Law shall be paid to the foreign business entity specified in Article 18.5 of this Law. 31.4. The foreign business entity established in Mongolia to trade stocks and units in the primary foreign securities market shall be subject to the tax on the basis of Article 31 of this Law. 31.5. The foreign business entity implementing the operation of the foreign business entity shall be the ultimate owner of the law and the taxpayer shall transfer the shares, shares and votes to the taxpayer in accordance with Article 30 of this Law.31.6. According to Article 31.3 of this Law, the taxable income shall be deducted from the taxable income of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer. 31.7. The taxable income shall be deducted from the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer. 31.8. The taxable income specified in Article 31.3 of this Law shall be deducted from the taxable income of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxpayer of the foreign taxpayer by the taxp" ]

[ "Article 32.Entry into force of the law32.1.This Law shall enter into force on January 01, 2020. THE CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA ZANDANSHATAR.G ", "Article 32. Effect of the Law32.1. This Law shall come into force on January 1, 2020. G.ZANDANSHAHAR, Chairman of the State Great Hural (Parliament) of Mongolia'." ]

[ "Article 1.Purpose of the Law1.1.The purpose of this Law is to regulate the relations with regard to the employment of Mongolian citizens in a foreign country, the employment of foreign citizens and stateless persons in Mongolia, and the protection of their rights and legitimate interests.", "Article 1. Purpose of the Law1.1. The purpose of this law is to regulate relations concerning the protection of the rights and legitimate interests of Mongolian citizens abroad, foreign nationals and stateless persons in Mongolia." ]

[ "Article 2.Legislation on labor force migration2.1.The legislation on labor force migration shall consist of the Constitution of Mongolia, the Law on Permits, the Law on the Legal Status of Foreign Citizens, this Law and other legislative acts enacted in compliance with these laws./The term \"Law on Licensing of Business Activities\" of this paragraph was changed into the term \"Law on Permits\" according to the law as of June 17, 2022, and it shall be enforced on January 1, 2023/2.2.In case any international treaty to which Mongolia is a party provides otherwise than this Law, the provisions of the international treaty shall prevail.", "'Article 2. Workforce Legislation Legislation2.1. The legislation of the workforce shall consist of the Constitution of Mongolia, the Law on Approval, the Law on the Legal Status of Foreign Citizens, this Law and other legislation enacted in conformity with these laws. / This section shall be amended by the Law of 17 June 2022./2.2. If the international treaty to which Mongolia is acceded to this law is otherwise provided in this law, the provisions of the international treaty shall be followed. '" ]

[ "Article 3.Scope of the law3.1.This Law shall apply to the following relations:3.1.1.Relations with regard to the employment or practicing of a Mongolian citizen in a foreign country and the protection of his / her rights and legitimate interests;3.1.2.Relations with regard to the work permit of a foreign citizen or stateless person to work in Mongolia.3.2.Relations with regard to the permit to mediate a citizen of Mongolia to work or practice in a foreign country shall be regulated by this Law and the Law on Permits./The term \"Law on Licensing of Business Activities\" of this paragraph was changed into the term \"Law on Permits\" according to the law as of June 17, 2022, and it shall be enforced on January 1, 2023/3.3.Relations with regard to the support for the return of Mongolian citizens working in a foreign country to their homeland shall be regulated by this Law and the Law on Employment Promotion.3.4.Relations with regard to the travel, emigration and return of Mongolian citizens travelling in a foreign country for purposes of private business shall be regulated by the Law on Travel and Emigration of Mongolian Citizens Travelling In a foreign country for Purposes of Private Business.3.5.Labor relations with regard to the work performed and services rendered by foreign citizens and stateless persons in the territory of Mongolia shall be regulated by the Labor Law.3.6.Relations with regard to the visas and residence permits issued to foreign citizens having employment permits shall be regulated by the Law on the Legal Status of Foreign Citizens.3.7.This Law shall not apply to relations with regard to the internal migration of the Mongolian labor force.", "'Article 3. The framework of the law shall be in force3.1. This law shall apply to the following relations:3.1.1. Relations relating to the protection of the rights and legitimate interests of a Mongolian citizen abroad; 3.1.2. Relations relating to the employment of an alien or stateless person in Mongolia.3.2. Relations relating to the employment or employment of a Mongolian citizen abroad. by the Law and the Law on Approval. /This section shall be amended by the Law of June 17, 2022./3.3. The relationship between the Mongolian citizen working abroad shall be governed by the Law on Employment Promotion. 3.4. The Mongolian citizen's personal, immigration, and immigration to Mongolia shall be governed by the Law on Traveling and Migration of Mongolian Citizens. 3.5. The labor relations arising from the work performed by a foreign citizen or stateless person in the territory of Mongolia shall be regulated by the Law on Labor. 3.6. The foreigner with a permit to work is permitted to stay in the country of residence permit. Relations regulated by the Law on Legal Status of Foreign Citizens. 3.7. This law shall not apply to the internal migration of the workforce of Mongolia.'" ]

[ "Article 4.Principles to be governed in the relations with regard to labor force migration 4.1.The following principles shall be governed in labor force migration relations:4.1.1.to be based on the supply and demand status of the labor market;4.1.2.to support the national human resource capacity;4.1.3.to be managed and organized in a consistent, transparent, expedient and comprehensive manner;4.1.4.to respect the rights to work and freely choose one's job, be provided with fair and favorable working conditions, and receive a remuneration.", "Article 4. Principles of workforce mobility Relationships4.1. The following principles shall apply to the workforce mobility: 4.1.1. based on the demand and supply of the labor market; 4.1.2. support the national human resource capacity; 4.1.3. to manage, transparent, expeditious and comprehensive; 4.1.4. to respect the right to work, to choose freely, to work fairly, to pay wages." ]

[ "Article 5.Definitions of legal terms5.1.The following terms used in this Law shall have the following meanings:5.1.1.\"Foreign employee\" means a foreign citizen or stateless person working or practicing in Mongolia;5.1.2.\"Agreement on the mediation for employment in a foreign country\" means a written agreement concluded between the hosting and sending competent authorities on the conditions of employment or practicing of a Mongolian citizen in a foreign country;5.1.3.\"Practicing\" means paid employment in which the main functions of the workplace are combined with training and instructions guided by a trainer-employee;5.1.4.\"Mediator\" means a for-profit legal entity licensed to provide mediation services;5.1.5.\"Mediation service\" means employment service provided on the basis of a license related to mediation of the employment or practicing of Mongolian citizens in a foreign country, the employment or practicing of foreign citizens or stateless persons in Mongolia, and the protection of their rights and legitimate interests;5.1.6.\"Client\" means a Mongolian citizen, a foreign citizen or a stateless person who has reached the age of 18 and is receiving mediation services;5.1.7.\"Mongolian employee\" means a citizen of Mongolia who is working or practicing in a foreign country in accordance with the agreement specified in the Article 5.1.2 of this Law;5.1.8.\"Host country\" means a foreign country that has concluded an employment mediation agreement in abroad.CHAPTER TWOMONGOLIAN CITIZENS TO BE EMPLOYED IN FOREIGN COUNTRIES", "Article 5. Definition of the terms of the law 5.1. The following terms shall be understood in the following sense: 5.1.1. \"foreign worker\" means a foreign worker or a stateless person employed in Mongolia; 5.1.2.\"agreement to employ abroad\" means a written or electronic arrangement between a recipient and a sender of a foreign citizen or a stateless person in Mongolia; 5.1.3.\"practice\" means the basic functions of a job with training and instruction, accompanied by a trainer-employee and paid employment; 5.1.4.\"intermediary\" means a legal entity with a license to engage in intermediary services; 5.1.5.\"intermediary service\" means a Mongolian citizen who is a foreigner, a foreigner or a stateless person in Mongolia for employment or employment services; 5.1.6. \"intermediary\" means an adult who is 18 years of age, a Mongolian citizen, a foreigner or stateless person; 5.1.7.\"Mongolian employee\" means a citizen of Mongolia who is employed or practiced abroad in accordance with Article 5.1.2 of this Law; 5.1.8.\"receiving country\" means a foreign country where a contract for employment abroad has been established." ]

[ "Article 6.Mediation services for Mongolian citizens to work in a foreign country 6.1.The state central administrative body in charge of labor matters shall issue a license to provide mediation services to Mongolian citizens for employment or practice in a foreign country (hereinafter referred to as \"the license\").6.2.The following persons are prohibited to provide mediation services for Mongolian citizens to work in a foreign country: 6.2.1.a legal entity engaged in tourism and air ticketing services;6.2.2.a person or legal entity who has been found by an authorized body to have committed a crime of trafficking and kidnapping human(s), a crime against property ownership rights and economic crimes, and violations specified in Article 10.13 of the Law on Violations;6.2.3.a civil servant;6.2.4.a legal entity with foreign investment;6.2.5.a foreign citizen, a stateless person, and a foreign legal entity;6.2.6.non-governmental organizations;6.2.7.religious organizations;6.2.8.others specified in the legislation.6.3 The member of the Government in charge of labor matters shall approve the procedure for providing mediation services for Mongolian citizens to work in a foreign country, the template of the administrative agreement to be concluded with the license holder, and the registration and reporting forms.", "'Article 6. Intermediary services to citizens of Mongolia for foreign employment6.1. Licensing of Mongolian citizens to engage in foreign employment or training services /hereafter \"license\" shall be issued by the state central administrative body in charge of labor matters. .2. The following persons shall be prohibited from engaging in intermediary services to Mongolian citizens: 6.2.1. a legal entity engaged in tourism and air transportation services; 6.2.2. Trafficking, Trafficking, Property Rights, and Economic Crimes, Article 10.13 of the Law on Violations, which has been established by an authorized body or legal entity; 6.2.3. public servant; 6.2.4. legal entity with foreign investment; 6.2.5. foreigner, stateless person, foreign legal entity; 6.2.6. non-governmental organization; 6.2.7. religious organizations; 6.2.8. other. 6.3. The rules and regulations for the provision of intermediary services to Mongolian citizens for foreign employment, the registration form and the report shall be approved by the Government Member in charge of the issue. 6.4. The state central administrative body in charge of labor affairs may transfer the rights related to the licensing, extension, suspension, restoration and cancellation pursuant to the Law on Licenses./ This section was added by the Law of January 20, 2023." ]

[ "Article 7.Conditions and requirements of the license7.1.The license shall be issued to a legal entity that meets the following conditions and requirements:7.1.1.the legal entity should be a legal person holding a valid mediation agreement for employment in a foreign country;7.1.2.the founder, a member of the Board of Directors, the executive management and any employee of the legal entity providing intermediation service should not have committed a crime of trafficking and kidnapping human(s), a crime against property ownership rights and economic crimes, and violations specified in Article 10.13 of the Law on Violations, and should not have any payment arrears determined by the court;7.1.3.the legal entity should not have committed a crime, have been held liable for a criminal act and have committed a violation specified in Article 10.13 of the Law on Violations, and should not have any debt determined by the court;7.1.4.the legal entity should hire a full-time employee responsible for providing mediation services, and should meet the standards and requirements set for entities providing employment services;7.1.5.the amount of the registered capital of the legal entity shall be not less than 300,000,000 MNT;7.1.6.others specified in the legislations.7.2.In case the license holder provides mediation services in several countries, the minimum amount of the registered capital of the legal entity may be increased by the member of the Government in charge of labor matters from time to time.", "'Article 7. Terms of the License, Requirements7.1. The following conditions and requirements shall be met by a legal entity:7.1.1. To have a valid employment contract with a foreigner;7.1.2. Member of the founding body of the legal entity, board member, executive management and intermediary service shall be a person who is trafficked, abducted, property rights and economic crimes and violations set forth in Article 10.13 of the Law on Violations, and shall have no debt to be determined by court decision;7.1.3. A legal person shall not have a criminal offense, nor shall it commit a violation of Article 10.13 of the Violation Act, and shall have no unpaid fees by court decision;7.1.4. To have a permanent employee to run a service provider and to meet the standards and requirements of the service provider; 7.1.5. The amount of the legal entity shall be no less than 300 000 000 MNT; 7.1.6. Other than those specified in the law.7.2. If a license holder is to engage in a service in several countries, the minimum amount of the legal entity shall be increased by the Cabinet member in charge of labor matters. '" ]

[ "Article 8.Documents to be submitted for obtaining the license 8.1.The applicant for the license shall submit the following documents:8.1.1.the state registration certificate and the charter of the legal entity;8.1.2.an agreement for the mediation of employment in a foreign country;8.1.3.references on the compliance with Articles 7.1.2 and 7.1.3 of this Law;8.1.4.an evidence proving the absence of social insurance premium debt;8.1.5.an evidence proving the absence of tax debt;8.1.6.financial sources and their evidences and audited financial statements;8.1.7.the receipt of payment of state stamp duty.", "'Article 8. Documents to be submitted for registration 8.1. The applicant shall submit the following documents: 8.1.1. Certificate of state registration of legal entity; 8.1.2. Employment agreement for foreign employment; 8.1.3. Definition and reference of 7.1.2 and 7.1.3 of this Law; 8.1.4. Definition of social insurance premiums; 8.1.5. Definition of tax debt; 8.1.6. Financial source, its guarantee and audited financial statements; 8.1.7. Payment of stamp duty / This provision was revoked by the law of January 06, 2023." ]

[ "Article 9.Issuance of the license9.1.The state central administrative body in charge of labor matters shall decide a request for the license within the period specified in Articles 5.2 and 5.3 of the Law on Permits. /This paragraph was revised according the law as of June 17, 2022, and it shall be enforced on January 1, 2023/9.2.The license shall be issued for a period of three years.9.3.The license certificate shall be a document printed on securities indicating the distinctive mark, unified numbering, the name and the registration number of the legal entity, the name of the host country, the reference number of the decision for the issuance of the mediation permit, and the validity and renewal terms of the license.9.4.The Government may impose restrictions on the mediation services in some sectors taking into account the supply and demand status of the domestic labor market.9.5.In case the license holder carries out mediation services in a country other than specified in the license, it shall submit an agreement concluded with the host party, the documents confirming the conditions for the implementation of the agreement and a request for the license, in accordance with this Law.9.6.In the event of making a change to the employment mediation agreement after obtaining the license, the license holder shall notify and register with the state central administrative body in charge of labor matters within five business days.9.7.The license holder shall notify the state central administrative body in charge of labor matters of any change made in the addresses, the locations, the contact phone numbers, the postal and e-mail addresses of the authorized person to represent the legal entity, the employee in charge of mediation services, the shareholders, the members of the board of directors, and the business entity within five business days. The licens holder shall be held responsible for the legal consequences of any failure for such notification. 9.8.The state central administrative body in charge of labor matters shall notify the state administrative bodies in charge of foreign citizens' issues, professional inspection and state registration, and the diplomatic representatives of Mongolia in foreign countries and the relevant authorities of the host countries about the decisions to issue, extend, suspend and revoke the license and shall publisize the decision via the public media within five business days from the date of the issuance of the decision. 9.9.The state central administrative body in charge of labor matters may provide electronic licensing services using an electronic system. The member of the Government in charge of labor matters shall approve the procedure for providing electronic licensing services and using the electronic system.", "'Article 9. Granting of license9.1. The state central administrative body in charge of labor affairs shall issue a petition for a license within the period specified in Articles 5.2 and 5.3 of the Law on Licenses. /This section was amended by the Law of June 17, 2022./9.2. A license to hold a license is granted for a period of three years. 9.3. A license holder shall have a license to engage in intermediary services except those specified in the license. In case of a contract with an employer to receive a contract, the terms of the agreement shall be met and the request for a license shall be submitted to the Government in accordance with the rules set forth in this Law. 9.6. After the license holder has acquired a license, the contract shall be amended to the state central administrative body in charge of labor within five working days. 9.7. The license holder shall have the authority to represent the legal entity, the employee in charge of the service, the shareholder, the board of directors, the organization's address, location, telephone address, and mail address shall be notified within five working days of each other, and shall be notified to the state central administrative body in charge of the matter. The legal consequences shall be borne by the license holder. 9.8. The state central administrative body in charge of labor shall issue a decision on granting, suspending, terminating or revoking a license issued by a foreign citizen, state registration authority of foreign citizens and state registration authorities of Mongolia from abroad and the relevant organizations of the recipient country and inform the media about it./ This section shall be amended by the Law of November 11, 2022./9.9. The state central administrative body in charge of labor affairs may provide electronic services related to the license through electronic systems. The procedure for providing authorization services and electronic systems shall be approved by the member of the Government in charge of labor matters.'" ]

[ "Article 10.Extension of the license10.1.The license holder shall submit an application for the extension of the license along with the following documents to the state central administrative body in charge of labor matters in 30 days prior to the expiration date of the license: 10.1.1.a document confirming the validity of the employment mediation agreement for working in a foreign country;10.1.2.a report certified by a financial auditor;10.1.3.an evidence proving the absence of payment arrears determined by the court;10.1.4.an evidence proving the absence of social insurance premium arrears determined by the court;10.1.5.an evidence proving the absence of tax arrears determined by the court;.10.2.The license shall be extended for a period of three years in consideration of the implementation of the employment mediation agreement, the results of the activities and the fulfilment of the relevant legislations.10.3 The issue of whether to extend the license shall be decided during the validity term of the license. 10.4.Any request submitted after the deadline specified in 10.1 of this Law without a respectful reason shall not be accepted and the license shall be considered invalid.", "'Article 10. Extension of the term of the license10.1. The license holder shall submit a petition to extend the term of the license with the following documents: 30 days prior to the expiration of the validity of the license. Submit to the state central administrative body in charge of labor matters: 10.1.1. Document on the validity of the employment contract; 10.1.2. Financial statements certified by the financial auditor; 10.1.3. Definition of payment of debts determined by court decision; 10.1.4. Definition of social insurance premiums; 10.1.5. Description of tax debt. 10.2. The term of the license shall be renewed for a term of three years, taking into account the implementation of the contract for employment abroad, the performance of the activities and the enforcement of laws and regulations. 10.3. The extension of the license shall be resolved during the period of validity of the license. 10.4. Receipt of a request for a late date of 10.1 of this Law shall not be accepted and the license is terminated." ]

[ "Article 11.Suspension of the license11.1.The license shall be suspended for up to three months by the decision of the state central administrative body in charge of labor matters on the following grounds:11.1.1.the license holder has submitted a request for the suspension;11.1.2.any violation of the mediation service regulations;11.1.3.the license holder has failed to submit a report within six months, or submitted a misleading report or has not conducted any expected activities.11.2.The state central administrative body in charge of labor matters shall suspend the license as soon as the circumstances specified in Article 11.1 of this Law arise and require the license holder to rectify the circumstances.11.3.The license holder shall submit an explanatory report on whether the violation has been rectified along with the relevant evidences to the state central administrative body in charge of labor matters.11.4.The state central administrative body in charge of labor matters shall renew the license if and when the circumstances justifying the suspension of the license are rectified.11.5.The license holder shall be responsible for any legal consequences caused to the mediator in connection with the suspension of the license.", "'Article 11. Suspension of the License11.1. The license shall be suspended for up to three months by the decision of the state central administrative body in charge of labor matters: 11.1.1. Requested license holder; 11.1.2. Violation of the rules of service; 11.1.3. Not submitted or submitted false reports within six months. 11.2. The state central administrative body in charge of labor matters shall suspend the license immediately after the situation set forth in Article 11.1 of this Law and notify the license holder of the situation. 11.3. The state central administrative body in charge of labor matters shall submit a statement to the state central administrative body in connection with the elimination of the violation of the license. 11.4. The state central administrative body in charge of labor matters shall suspend the license suspension if the condition is eliminated. 11.5. The legal consequences of the suspension of the license shall be borne by the license holder." ]

[ "Article 12.Revocation of the license12.1.The state central administrative body in charge of labor matters shall revoke the license on the following grounds in addition to those specified in the Paragraph 1 of Article 6.2 of the Law on Permits: /The term \"in the Article 14.1 of the Law on Licensing of Business Activities\" of this paragraph was changed into the term \"in the Paragraph 1 of Article 6.2 of the Law on Permits\" according to the law as of June 17, 2022, and it shall be enforced on January 1, 2023/12.1.1.the employment mediation agreement for working in a foreign country has expired and the license has not been renewed during its validity period;12.1.2.the license holder has conducted activities prohibited by this Law;12.1.3.the competent authority has determined that the decision to grant the license is illegal;12.1.4.the license holder has not operated or ceased its operations within one year after the issuance of the license;12.1.5.the license holder has not applied for an extension of the license within the period specified in 10.1 of this Law or has applied for it later than such period;12.1.6.the conditions and requirements of the license are no longer met;12.1.7.the license has been transferred to other person(s) in any form without the permission of the state central administrative body in charge of labor matters;12.1.8.it has been established that the employment mediation services provided by the license holder has involved any damage, deceipt or illegal collection of fees and charges in violation of the legislations and procedures specified in 6.3 of this Law;12.1.9.the license holder has provided mediation services to any person under the age of 18;12.1.10.the license holder has provided mediation services to a citizen for a workplace that does not meet the internationally accepted labor safety and hygiene requirements, such as dealing with toxic, explosive, radioactive and biologically active substances and the production and sale of narcotic drugs and psychotropic substances;12.1.11.the circumstances justifying the suspension of the license have not been eliminated or no explanation or evidence has been submitted.", "'Article 12. Abolition of the license12.1. The state central administrative body in charge of labor matters shall be subject to the following grounds:/ The following grounds shall be invalidated on the grounds that the following are invalidated: / This section shall be amended by the Law of 17 June 2022./ 12.1.1. the contract for employment abroad has been terminated and the license has not been renewed during the period of validity of the license; 12.1.2. activities prohibited by this law; 12.1.3. a decision to grant a license is illegal; 12.1.4. a license issued within one year of the date of issuance of the license; 12.1.5. did not request an extension of the license within the period specified in Article 10.1 of this Law, or later than the timeframe; 12.1.6. did not meet the conditions and requirements of the license; 12.1.7. transferred the license to any other person without the permission of the state central administrative body in charge of the matter; 12.1.8. the intermediaries have caused damages, fraud, or illicit payments; 12.1.9. 18 persons under 18 years of age; 12.1.10. Forbidding of internationally prohibited, non-compliant workplace safety and hygiene requirements for the production, sale, sale, sale, sale of drugs, psychotropic substances, etc. , or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence, or proof of evidence" ]

[ "Article 13.Rights and obligations of the mediator13.1.The mediator shall have the following rights:13.1.1.to receive information and data related to providing mediation services from the relevant government organizations;13.1.2.to require the client to fulfill its obligations under the agreement.13.2.The mediator shall have the following obligations:13.2.1.to conclude an employment mediation agreement for working in a foreign country in accordance with the relevant legislations of the sending and hosting countries and any international treaties to which Mongolia is a party and fully provide and assure the client with information on the mediation and other related agreements;13.2.2.to conclude an mediation agreement with the client and fulfill its obligations under the mediation and other related agreements;13.2.3.to report to the state central administrative body in charge of labor matters on its mediation activities every six months;13.2.4.to negotiate with the employer and the host to reflect the client's suggestions in the labor contract and improve the employment conditions agreed upon under the employment mediation agreement for working in a foreign country;13.2.5.to submit the due reports to the state central administrative body in charge of labor matters and other relevant agencies upon termination of the mediation agreement;13.2.6.to comply with the procedure set forth in Article 6.3 of this Law;13.2.7.others specified in the relevant legislations.13.3.The mediator may insure its activities in order to protect itself against the risks arising from its obligations under the mediation agreement.", "'Article 13. Rights and obligations of the intermediary 13.1. The intermediary shall have the following rights: 13.1.1. To obtain information related to the services of the intermediary from the relevant state body; 13.1.2. Requirements for intermediaries in relation to obligations under contract. 13.2. The intermediary shall have the following obligations: 13.2.1. To establish an agreement on the employment of a foreigner abroad in accordance with the relevant laws and regulations of the sender and recipient countries, and to provide information on the contract and the intermediary. to provide full information and to verify; To conclude an employment agreement with the intermediary, to fulfill its obligations under the employment agreement and the relevant contract; Report on the state central administrative body in charge of labor matters on a quarterly basis; To negotiate with the employer and the employer to improve the conditions of employment under the employment agreement with the employer and the employer; Submit relevant information to the state central administrative body and other relevant organizations at the end of the contract of employment; To comply with the rules set forth in Article 6.3 of this Law; To protect the risk of occurrence of risks arising out of the obligations of the intermediary in accordance with the intermediary agreement. '" ]