(2022.12.19-ны өдрийн орчуулга)                                                  /Unofficial translation/

LAW OF MONGOLIA

1 1 December 1, 1992                                                                                                                    Ulaanbaatar city

ON TAX OF TRANSPORT FACILITIES AND VEHICLES OF MONGOLIA

Article 1. Purpose of thise law

The purpose of this law is to regulate relations concerning theto tax impositione tax on transport facilities and vehicles of an individualnatural person, business entity, and or organization and to regulate relations arising from the payment of thesuch taxes on transport facilities and vehiclesautomobiles to the state budget.  

/The amendment to this paragraphArticle was madeamended  byaccording to  the   law is article was amended by the law as of 25 November 25, 2010/

Article 2. Legislation of on tax of transport facilities and vVehicles Tax

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

Article 3. Taxpayer

Taxpayer The taxpayers are shall be the individualnatural person, business entity andies or organizations, who which owns transport facilities and vehiclesautomobiles in the territory of Mongolia.

/The amendment to  this paragraphArticle was madeamended according toby  the law as of 25 November 25, 2010/

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

Article 4. The transport facilities and vVehicles  subject to be tax imposed

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 automobiles specially equipped by manufacture for the purpose of, food technology transportation automobile;

/This part was amendedparagraph was modifiedrevised according by the law of 25 November 25, 2010/

6/Tractors and other vehicles, and

7/Trailers.

/This provision paragraph was added by Law of January 9, 199according to theby the Law as of 9 January 9, 19988/

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 modifiedrevised by law as of November 25, 2010/

1. Tax of tTransport facilities and vehicles tax willshall be imposed annually at the following rates: 

/This paragraph was modifiedrevised according to the Law of 7 July 7, 2021 and will come into force starting from 1 January 1, 2022/

/The subparagraph 3, 4, 5 and 6 of this paragraph was changed according to the Law of 3 July 1997, the subparagraph 10 was added according to the Law of 9 January 1998 and this paragraph was revised according to the Law of 25 November 2010/

/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 and, caterpillar tractors are shall not be included in tractor and other vehicles indicated stated in the sub-paragraph 8 of this articleArticle.

3. Tax rates for transport facilities and automobilevehicles stated in the paragraph 1 of this Article shall be indicatdetermined by Citizens Representatives' HKhural of Aimag, or capital city in which the transport facilities and vehicles of the taxpayer are registered within the limit passapproved by the ParliamenState Great Khuralt. , in which those are registeredCivil 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 paragraph was /This part was added according to the Law by the law as of 25 November 25, 2010/

4.If the truck load capacity set forthstated in the sub-paragraph part 1.6 of the paragraph 1 inof this Article the overlaps in two classifications, the  the tax shall be imposed by considering it into the previous classification. shall be applied and for tax shall be purposeimposed.

/This paragraph was added according to the Law of 25 November 25, 2010/

/This paragraph was modifiedrevised according to the Law of 24 April 24, 1997/

/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 shall be imposed on transport facilities and vehicles, which are  registered with the State Registration, despite of are imposed irrespective, of whether the transport facilities and vehicles are used or nottheir utilization.

2.Once If transport facilities and vehicles a transport facility or automobile is deregisteredare excluded from theirits  utilization, the tax subject to be imposed on thisem 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 automobilevehicles shall be jointly adopted by the state administrative organizations in charge of tax, custom, tax, road and transportation.

/This paragraph was added according to the Law of 7 July 7, 2021/

/This paragraph was added according to the Law of 7 July 7, 2021 and will come into force 1 January 1, 2022/

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 individualnatural person shall pay the annual one-time tax for of transport facilitiesy or vehicleand automobilevehicles for one-timeonce per annum before prior to 01 June 1 of that year to the relevant tax office. In caseIf when a transport facility or vehicle is imported after the 01 June 1 of that year, thea  tax subject to be imposed for the remaining period shall be paid to the relevant tax office of thewithin respective that year shall be paid to the relevant tax office.

/This paragraph was added according to the Law of 9 January 9, 1998, and this paragraph was modifiedrevised according to the Laws of 16 November 16, 2000 and 26 December 26, 2003 r respectively, andalso this paragraph was amended according to the Law of 25 November  25, 2010/

/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 pay to the state budget, a proportionate amount of annual motor vehicle tax of   transport facilities and vehicles per quarter within 25th 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 tax payer may pay consequent quarterly or annual motor vehicle taxtax in advance.

Article 8. Traffic Regulation Authority Activity in Connection With 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 references on tax payment made by the owner withby 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 paragraph was amendmodifierevised 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 Administration office and the traffic police 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 provision paragraph was added by the Law as of April 24, 1997/

Article 9. Entry into force of this Law

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

CHAIRMAN SPEAKERCHAIRMAN OF THE STATE IH GREAT KHURAL /PARLIAMENT/ OF MONGOLIA            N. BAGABANDI

GENERAL SECRETARY OF THE SECRETARIAT OF THE STATE GREAT KHURAL /PARLIAMENT/ OF MONGOLIA                             N.RINCHINDORJ