OECD Model Tax Convention: revised discussion draft on tax treaty ...
Revised General Tax Law
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LAW OF MONGOLIA May 20, 2008, Government House, Ulaanbaatar. GENERAL LAW OF TAXATION /Revised version/ CHAPTER 1. GENERAL PROVISIONS Article 1. Purpose of the Law 1.1.The purpose of this Law is to define the legal framework of establishment, setting, imposition, filing, payment, auditing and collection of taxes in Mongolia, fees, payments, rights, obligations and liabilities of taxpayers, and to regulate relations pertaining to rights, obligations and liabilities of taxpayers and tax administration. Article 2. Tax Legislation 2.1. The tax legislation shall comprise of the Constitution of Mongolia, this Law and other legislative acts enacted in conformity therewith. 2.2. Unless the international treaties of Mongolia stipulate otherwise than the Mongolian tax legislation, the provisions of international treaties shall prevail. Article 3. Introduction, Amendment, Granting tax credit and exemption and Annulment of Taxes 3.1. Solely the State Ih Hural (Parliament) is authorized to introduce, amend, grant tax credit and exemption, and annul taxes by law. 3.2. Except for cases mentioned below, the relations pertaining to establishing, amendment of any taxes, tax credit and exemption, tax imposition and payment shall be regulated solely by the taxation law: 3.2.1. establishing special tax regime in free zone; 3.2.2. Establishing regime maintaining tax conditions applied at the time when stability or investment agreement with investor is concluded by the Cabinet within the rights and limits of legislation. Article 4. Law Definitions 4.1. The following definitions set forth in this Law shall be understood as follows: 4.1.1. “Transferred income” means transfer through account of payment for work and services provided by an individual or legal entity on a contract base to this person or entity or on his request to other entities;
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