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(2022.12.19- ны өдрийн орчуулга ) / Unofficial translation /
LAW OF MONGOLIA
December 1 , 1992 Ulaanbaatar city
ON TAX OF TRANSPORT FACILITIES AND VEHICLES OF MONGOLIA
Article 1. Purpose of this law
The purpose of this law is to regulate relations concerning the tax impos ition on transport facilities and vehicles of a natural person , business entity , and organization and payment of such taxes to the state budget.
/Th is Article was amended by the law as of November 25, 2010/
Article 2.Legislation on tax of transport facilities and v ehicles
The legislation on tax of the transport facilities and vehicles (hereinafter referred to as "tax") shall consist of the General Law of Taxation , this law and other legislative acts issued in conformity with the General Law of Taxation. .
Article 3. Taxpayer
The taxpayers shall be the natural person , business entit y and organization , who own s transport facilities and automobiles in the territory of Mongolia.
/This Article was amended by the law as of November 25, 2010/
Article 4.The transport facilities and v ehicles subject to be tax imposed
The tax shall be imposed on the following transport facilities and vehicles:
1/All kinds of trucks;
2/Buses;
3/Passenger automobiles;
4/Motorcycles;
5/special purpose automobile not designed for passenger and cargo transportation other than automobiles specially equipped by manufacture for the purpose of food technology transportation;
/This paragraph was modified by the law of November 25, 2010/
6/Tractors and other vehicles , and
7/Trailers.
/This paragraph was added by the Law as of January 9, 1998 /
Article 5.Tax rates
/The sub-paragraphs 3-6 of this paragraph were amended by law as of July 3, 1997, the sub-paragraph 10 was added by law as of January 9, 1998, and this paragraph was modified by law as of November 25, 2010/
1. Tax of t ransport facilities and vehicles shall be imposed annually at the following rates:
Types of transport facilities and vehicles
M aximum and minimum range of the tax to be imposed annually / by T u gr ug s /
In Ulaanbaatar city , and centr al soums of Darkhan Uul and Orkhon aimags
In other soums
1
2 Wheel motorcycle
2000-3000
1800- 54 00
2
3 Wheel motorcycle
1500 - 90 00
2800- 84 00
3
Passenger automobile :
/ by T ugrugs per cm³ of the engine capacity/
a/up to 2001 cm³
16- 48
14- 42
b/2001-up to 3001 cm ³
18- 54
16- 48
c/3001 cm ³ and over
22- 66
20- 60
4
Microbus /with up to 15 seats/
35000- 105000
28000- 84000
5
Bus
52000- 156000
40000- 120000
6
Trucks
1/ with load capacity up to 1 ton
25000-75 0 00
20000- 60000
2/ with load capacity of 1-2-ton
35000- 105000
28000- 84000
3/ with load capacity of 2-3-ton
45000- 135000
36000- 108000
4/ with load capacity of 3-5-ton
55000- 165000
44000- 132000
5/ with load capacity of 5-8-ton
80000- 240000
64000- 192000
6/ with load capacity of 8-10-ton
90000- 270000
72000- 216000
7/ with load capacity of 10-20-ton
100000 - 300000
80000 - 240000
8/ with load capacity of 20-30-ton
120000-420000
120000-360000
9/ with load capacity of 30-40-ton
180000-540000
180000-480000
10/ with load capacity of 40-50 - ton
220000-660000
200000-600000
11/ with load capacity of 50-60 - ton
280000-840000
240000-720000
12/ with load capacity of 60-70 - ton
320000-960000
280000-840000
13/ with load capacity of 70-80 - ton
360000-1080000
320000-960000
14/ with load capacity of 80-90 - ton
400000-1200000
380000-1140000
15/ with load capacity 90-100 - ton
440000-1320000
42 0000- 126 000
16/ with load capacity of over 100 ton
4 8 0000-1440000
4 4 0000-1320000
7
Special purpose automobiles
16 000- 48 000
15 000- 45 000
8
Tractor and other vehicles
1 4 000- 42 000
112 00- 336 0 0
9
Mini tractor
7 000-21000
56 00- 168 00
10
Trailers / per 1 ton of load capacity/
55 00-1 6 500
5 5 00- 165 00
/This paragraph was modified according to the Law of July 7, 2021 and will come into force starting from January 1, 2022/
2.Combine harvesters and caterpillar tractors shall not be included in tractor and other vehicles stated in the sub- paragraph 8 of this Article .
3. Tax rates for transport facilities and vehicle s stated in the paragraph 1 of this Article shall be determin ed by Citizens R epresentatives' Kh ural of Aimag or capital city in which the transport facilities and vehicles of the taxpayer are registered within the limit approv ed by the State Great Khural .
/This paragraph was added according to the Law as of November 25, 2010/
4.If the truck load capacity stated in the sub - paragraph 6 of the paragraph 1 of this Article overlaps in two classifications , the tax shall be imposed by considering it into the previous classification .
/This paragraph was added according to the Law of November 25, 2010/
/This paragraph was modified according to the Law of April 24, 1997/
Article 6.Tax imposition
1.Tax shall be imposed on transport facilities and vehicles , which are registered with the State Registration , despite of their utilization .
2. If transport facilities and vehicles are excluded from their utilization, the tax subject to be imposed on th em shall be ceased commencing from the next quarter on the basis of official documents in regards with deregistration of them from the state registration. If a taxpayer transferred its ownership right of transport facilities and vehicles to others, its duty to pay the tax shall be terminated commencing from the next quarter.
3. A regulation on registration and deregistration of transport facilities and vehicle s shall be jointly adopted by the state administrative organizations in charge of tax, custom, road and transportation.
/This paragraph was added according to the Law of July 7 , 2021/
/This paragraph was added according to the Law of July 7 , 2021 and will come into force January 1, 2022/
Article 7.Terms of tax payment
1.The natural person shall pay annual tax of transport facilit ies and vehicle s once per annum prior to June 1 of that year to the relevant tax office. If a transport facility or vehicle is imported after June 1 of that year , a tax subject to be imposed for the remaining period shall be paid to the relevant tax office within that year.
/This paragraph was added according to the Law of January 9, 1998, and this paragraph was modified according to the Law s of November 16, 2000 and December 26, 2003 r espectively , also this paragraph was amended according to the Law of November 25, 2010/
2.Business entities and organizations shall pay to the state budget, a proportionate amount of annual tax of transport facilities and vehicles per quarter within 25 th of the last month of each quarter , and submit annual tax report to the tax authority /office within February 15 of consequent year.
3.The taxpayer may pay consequent quarterly or annual tax in advance.
Article 8.Traffic Regulation Authority Activity in Connection with Taxes
1.The Traffic Regulation Authority shall register transfer of or changes in the ownership of transport facility or vehicle on the basis of references on tax payment made by the owner with the affiliated local tax authority.
The Traffic Regulation Authority shall submit the registration list and the changes in the registration list of transport facilities and vehicles in each quarter to the appropriate local tax authority.
/This paragraph was modifie d by the Law as of April 24, 1997/
2.The Traffic Regulation Authority shall assist in the collection of taxes on transport facilities and vehicles. The Tax office and the traffic regulation authority shall conduct the technical fitness inspection and the tax examination /assessment of transport facilities and vehicles as combined.
3.The technical fitness inspection certificates of transport facilities and vehicles shall have a record of tax payment .
/This paragraph was added by the Law as of April 24, 1997/
Article 9.Entry into force of this Law
1. This law shall ent ry into force on January 1 , 1993.
CHAIRMAN OF THE STATE GREAT K HURAL /PARLIAMENT/ OF MONGOLIA N.BAGABANDI
GENERAL SECRETARY OF THE SECRETARIAT OF THE STATE GREAT K HURAL /PARLIAMENT/ OF MONGOLIA N.RINCHINDORJ
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