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Law of Mongolia

1 December, 1992 Ulaanbaatar city

 

ON Tax OF Transport Facilities and Vehicles

 

Article 1.Purpose of the Law

The purpose of this law is to impose tax on transport facilities and vehicles of an individual, business entity or organization and to regulate relations arising from the payment of taxes on transport facilities and vehicles to the state budget.  

/This article was amended by the law of 25 November 2010/

Article 2.Legislation of Transport Facilities and Vehicles Tax

The legislation of the transport facilities and vehicles tax (hereinafter referred to as "tax") is comprised of the General Law of Taxation and other legislation issued in conformity with this law.

Article 3.Taxpayer

The taxpayers are the individual, business entities or organizations which own transport facilities and vehicles in the territory of Mongolia.

/This article was amended by the law of 25 November 2010/

Article 4.The Transport Facilities and Vehicles Which are Liable for Taxes

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 also other than specially equipped by manufacture, food technology transportation automobile;

/This part was amended by the law of 25 November 2010/

6/Tractors and other vehicles and

7/Trailers.

/This provision was added by Law of January 9, 1998/

Article 5.Tax Rates

1.Transport facilities and vehicles tax will be imposed annually at following rates:

 

Types of transport facilities and vehicles

Tax maximum and minimum amount for one year

/in togrogs/

In Ulaanbaatar city and center soums of Darkhan Uul and Erdenet aimags

In other soums

 

 

 

 

1

2 Wheel motorcycle

2000-3000

1800-2700

2

3 Wheel motorcycle

3000-4500

2800-4200

3

Passenger automobile

/in tugrugs per cm³ of the engine capacity/

 

a/up 2001 cm³

16-24

14-21

b/2001-up to 3001 cm ³

18-27

16-24

 

c/over 3001 cm ³

22-33

20-30

4

Microbus /with up to 15 seats/

35000-52500

28000-42000

5

Bus

52000-78000

40000-60000

6

Trucks

 

 

1/ with capacity up to 1 ton

25000-37500

20000-30000

2/ 1-2 ton capacity

35000-52500

28000-42000

3/ 2-3 ton capacity

45000-67500

36000-54000

4/ 3-5 ton capacity

55000-82500

44000-66000

5/ 5-8 ton capacity

80000-120000

64000-96000

6/ 8-10 ton capacity

90000-135000

72000-108000

7/ 10-20 ton capacity

100000-150000

80000-120000

8/ 20-30 ton capacity

140000-210000

120000-180000

9/ 30-40 ton capacity

180000-270000

160000-240000

10/40-50 ton capacity

220000-330000

200000-300000

11/50-60 ton capacity

280000-420000

240000-360000

12/ 60-70ton capacity

320000-480000

280000-420000

13/ 70-80 ton capacity

360000-540000

320000-480000

14/80-90 ton capacity

400000-600000

380000-570000

15/90-100 ton capacity

440000-660000

420000-630000

16/ over 100 ton capacity

480000-720000

440000-660000

7

Special purpose automobiles

16000-24000

15000-22500

8

Tractor and other vehicles

14000-21000

11200-16800

9

Mini tractor

7000-10500

5600-8400

10

Trailers/ every 1 ton capacity/

5500-8250

5500-8250

/This table was amended by the law of 25 November 2010/

Note: If the capacity of a truck coincides with two definitions the taxes will be assessed using previous definition.

2.Combine harvesters, caterpillar tractors are not included in tractor and other vehicles indicated in paragraph 8 of this article.

3.Aimag, capital Civil representatives’ Hural shall set the tax amount for transport facilities and vehicles specified part 1 of this article within the limit set forth by the Parliament.

/This part was added by the law of 25 November 2010/

4.If the truck load capacity set forth part 1.6 of this Article the overlaps in two classifications the previous classification shall be applied for tax purpose.

/This part was added by the law of 25 November 2010/

/This article was amended by Law of April 24, 1997/

Article 6.Tax Imposition

1.Taxes on transport facilities and vehicles registered with the State Registration are imposed irrespective, of whether the transport facilities and vehicles are used or not.

2.Once the State Registration Office is notified that a transport facility or vehicle is no longer in use, taxes on that transport facility or vehicle will be annulled by the next quarter. If a taxpayer transfers ownership on transport facility and vehicle, his obligation to pay taxes on that transport facility or vehicle shall be annulled from the next quarter.

Article 7.Terms of Tax Payment.

1.The individual shall pay the annual one-time tax for transport facility or vehicle before 01 June of that year to relevant tax office. In case when a transport facility or vehicle is imported after the 01 June, the tax for the remaining period of the respective year shall be paid to the tax office.

/This provision was amended by Law of November 16, 2000/

/This provision was amended by the Law of December 26, 2003/

/This provision was amended the law of November 25, 2010/

2.Business entities and organizations shall transfer to the state budget, a proportionate amount of annual motor vehicle tax within 25th of the last month of each quarter and submit annual tax report to the tax authority within February 15 of consequent year.

3.The tax payer may pay quarterly or annual motor vehicle 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 notes on tax payment made by 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 provision was amended by Law of April 24, 1997/

2.The Traffic Regulation Authority shall assist in the collection of taxes on transport facilities and vehicles. The Tax Administration and the traffic police shall conduct the technical fitness inspection and the tax examination of transport facilities and vehicles as combined. 

3.The inspection certificates of transport facilities and vehicles shall have a record of tax payment

/This provision was added by Law of April 24, 1997/

Article 9.Entry into force

1.This law shall come into force on January 1 of 1993.

 

 

CHAIRMAN OF THE STATE IH HURAL OF MONGOLIA N.BAGABANDI