(2022-11-29-ний өдрийн орчуулга)                                              Unofficial translation

LAW OF MONGOLIA

November 25, 2010                                                                                     Ulaanbaatar city                                                                                                                      

ON STAMP DUTIES

/Revised edition/

CHAPTER ONE

GENERAL PROVISION

Article 1.Purpose of the law

1.1.The purpose of this Law is to regulate the relations related to the establishment, deduction, exemption, payment, and collection of stamp duties and their reporting.

Article 2.Legislation on Stamp duties 

2.1.The legislation of Mongolia on stamp duties is comprised of the Constitution of Mongolia, the General Law on Taxation, this Law and other relevant legislation, which is consistent with those laws.

2.2.If provisions of an international treaty, to which Mongolia is a party, stipulates otherwise than this Law, then the provisions of the international treaty shall prevail.

Article 3.Stamp duties

3.1.State stamp duty (hereinafter referred to as "Stamp duty") means money payable by citizens and legal entities for the services provided by the state competent bodies set out in this Law.

3.2.Prices for certificates, identification cards, passports, licenses, permissions and patents shall not be included in the amount of  stamp duty.

/This paragraph was revoked according to the law as of June 9, 2011/

Article 4.Payer of stamp duty

4.1.The following entities who receive services subject to the  stamp duty shall be required to pay stamp duty:

4.1.1.Mongolian citizens;

4.1.2.foreign citizens, stateless persons;

4.1.3.state or non-state organizations, business entities, their branches and representative offices, political parties, movements, foundations, and religious organizations and;

4.1.4.citizens and legal entities who receive services through Mongolian embassies and consulates residing in foreign countries.

Article 5.Types of services for which stamp duty shall be collected

5.1.Stamp duty shall be collected for the following services:

5.1.1.settlement of legal disputes by the courts;

5.1.2.participation in the arbitrage by the courts;

5.1.3.notary services;

5.1.4.civil registration services;

5.1.5.consular services;

5.1.6.registration of vehicles and the issuance of permits to drive;

5.1.7.granting licenses to carry out activities in respect of private securities speculated in paragraph 6.1 of the Law on Private Security;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.8.registration of newspapers, magazines, radios and televisions;

5.1.9.registration of legal entities into the state registry;

5.1.10.registration of foreign invested business entities, foreign organizations, their branches, and representative offices;

5.1.11.granting permits to carry out business activities  specified in paragraph 8.1 and 8.2 of the Law on Permits;

/This sub-paragraph was modified according to the law as of January 6, 2023/

5.1.12.granting licenses to carry out business activities  specified in paragraph 20.1 of the Law on Securities Market;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.13.granting a permission which is specified in     13.3 of the Law on Auditing;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.14.granting permissions specified in paragraphs 11.1, 13.3 and 17.1 of the Law on Natural Plants;

5.1.15.activities specified in paragraph 5.2 of the Law    on Quarantine Control and Inspection of Animals and Plants, Raw Materials and Products Originated from Plants and Animals during the State Border Crossing;

5.1.16.granting a permission to provide services specified in paragraph 8.1 of the Law on Hydro-meteorological and Environmental Monitoring;

5.1.17.granting and extending of a permission of the water professional organizations as specified in sub-paragraph 11.1.8 and paragraph 20.3 of Law on Water, and granting water utilization permission for citizens, business entities, organizations in accordance with paragraph 23.1 of that law;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.18.granting a permission to a forestry professional organization in accordance with sub-paragraph 12.1.10 of the Law on Forest;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.19.granting a permission specified in paragraph 14.2 of the Law on Domestic and Industrial Wastes;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.20.granting a permission specified in paragraph  5.2 of the Law on Import, Trans-Border Transportation and Export of Hazardous Waste;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.21.granting a permission and a certificate in accordance     with sub-paragraphs 5.1.4 and 5.1.5 of the Law on Regulating International Trading of Endangered Species and Goods Originated thereof;

5.1.22.granting a permission in accordance with paragraphs 7.1 and 11.1 of the Law on Hunting;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

/Addendum was made to this sub-paragraph according to the law as of May 17, 2012/

5.1.23.granting a permission in accordance with paragraphs  15.2, 17.2, 17.3 and 23.1 of the Law on Fauna;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.24. granting a permission as specified in paragraph 20.1 of the Law on Education;

5.1.25.granting a certificate as specified in paragraph 8.6 of the Law on Protecting Cultural Heritages, and a permit as specified in paragraphs 9.4, 10.5, 11.3, 17.10, 20.1 and 20.3 of that law;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.26.granting a license as specified in Articles 13 and 20 of the Law on Energy and paragraph 7.1 of the Law on Renewable Energy;

5.1.27.granting a permission as specified in paragraphs 12.4, 17.9 of the Law on Supervision over Circulation of Explosive Materials and Blasting Devices;

/This sub-paragraph was amended according to the law as of January 30, 2020/

5.1.28.an activity specified in paragraph 9.3 of the Law on Food;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.29.granting a permission as specified in paragraphs 6.1  and 13.1 of the Law on Modified Living Organisms;

5.1.30.granting a license as specified in paragraph 15.1 of the Drugs Act;

5.1.31.activities specified in Articles 16 and 17 of the Law on Health;

5.1.32.granting a certificate and a permission as specified sub-paragraph 11.2.2 of the Law on Civil Aviation;

/This sub-paragraph was amended according to the law as of June 9, 2011/

5.1.33.granting a license specified in provision 21.2 of the Law on Communications;

/This sub-paragraph was revoked according to the law as of January 23, 2023/

5.1.34.registering the standard stipulated in paragraph 12.3 of the Law on Standardization, Technical Regulation and Conformity Assessment Accreditation;

/This sub-paragraph was modified according to the law as of December 21, 2017/

5.1.35.granting a permission and a certificate by the Customs for conducting work and services specified in Article 32 of this Law. 

/This sub-paragraph was amended according to the law as of November 11, 2022/

5.1.36.granting a permission to execute state control on fire safety;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

5.1.37.granting a permission issued by the aimag, capital city, soum, district Citizens' Representatives' Meeting, Governor, or  the state administrative bodies;

/This sub-paragraph was amended according to the law as of April 22, 2022/

5.1.38.issuance of patents for inventions and industrial designs, the registration of trademarks, ensuring the validity of patents and the registration of contracts on licenses in respect of patents and trademarks;

5.1.39.registration of copyright works;

5.1.40.registration of property ownership rights, and other property rights related thereto by the State competent organization;

5.1.41.granting and registering a permission to allocate land for ownership, use, and possession;

5.1.42.allocating subsoil in accordance with Article 15 of the Law on Subsoil;

5.1.43.verification of documents and issue of  "Apostille" certificate;

5.1.44.resolving legal disputes at the court by the way of reconciliation;

/This sub-paragraph was added according to the law as of May 22, 2012/

5.1.45.provide with service stated in Article 38.2 of Law on Pledge on Moveable Property and Intangible Asset;

/This sub-paragraph was added according to the law as of July 2, 2015/

5.1.46.issuing the license stated in 7.3 of the Law on Disaster Protection;

/This sub-paragraph was added according to the law as of May 14, 2020/

5.1.47.issuing a permission stated in Article 5 of Law on Museum;

/This sub-paragraph was added according to the law as of January 29, 2021/

5.1.48.issuing a permission as stated in Article 38 of Law on Culture;

/This sub-paragraph was added according to the law as of July 2, 2021/

5.1.49.issuing a permission as stated in Article 20 of Law on the Supporting Film Industry;

/This sub-paragraph was added according to the law as of July 2, 2021/

5.1.50.providing with service stated in Article 29 of Law on Seeds and Varieties of Cultivated Plants;

/This sub-paragraph was added according to the law as of October 29, 2021/

5.1.51.issuing a license for issuing digital signature certificates according to Article 26 of the Law on Electronic Signatures;

/This sub-paragraph was added according to the law as of December 17, 2021/

5.1.52.registering as a virtual asset service provider with the Financial Regulatory Commission;

/This sub-paragraph was added according to the law as of December 17, 2021/

5.1.53.services related to the issuance and renewal of license and the employment of foreign labor stated in the Law on  Labor Migration;

/This sub-paragraph was added according to the law as of December 24, 2021/

5.1.54.issuing licenses, identification of origin, and border crossing permits specified in sub-paragraphs 8.1.3, 8.5.2, and paragraph 17.3 of the Law on Genetic Resources.

/This sub-paragraph was added according to the law as of December 30, 2021/

5.1.55.performing certain forensics stipulated in the Law on Judicial Investigation, and provide related services;

/This sub-paragraph was added according to the law as of December 23, 2022/

5.1.56.issuing a permit to engage in expert activities specified in the Law on Judicial Investigation.

/This sub-paragraph was added according to the law as of December 23, 2022/

Article 6.Setting an amount of Stamp duty

6.1.The amount of stamp duties other than that provided in paragraphs 6.2 and 6.3 of this Law shall be set by this Law.

6.2.The Government of Mongolia shall determine the amounts of stamp duties stated in paragraphs 11.2, 11.4, 11.5, Articles 12, 15, 16, 17, 18, 19, 20, 201, sub-paragraphs 21.1.8, 21.1.9, 21.1.12, 21.1.13, 21.1.15, 21.1.16, 21.1.17, 21.1.24, 21.1.26, 21.1.27, 21.1.28, 21.1.30, 21.1.32, 21.1.33, 21.1.34, 21.1.35, 21.1.36, 21.1.37, 21.1.38, 21.1.40, 21.1.41, 21.1.43, Articles 221, 24 and sub-paragraphs 25.1.2, 25.1.3, 25.1.7, 25.1.8, 25.1.9 of Article 25, sub-paragraphs 26.1.6, 26.1.7, 26.1.8, 26.1.9, paragraphs 26.2, 26.3 of Article 26, sub-paragraphs 27.1.1, 27.1.4, 27.1.5, 27.1.6 and paragraphs 27.3, 27.4, 27.5 of Article 27, paragraphs 28.1.8 and 28.1.9 of Article 28, Articles 29, 32, sub-paragraph 33.1.3 of Article 33, sub-paragraphs 35.1.1, 35.1.2 and 35.1.3 of Article 35, Articles 37 and 40 of this Law within the limit set forth by this Law.

/This paragraph was amended according to the law as of December 30, 2021/

/This paragraph was modifiied according to the law as of December 23, 2022/

/This paragraph was modifiied according to the law as of January 6, 2023/

/This paragraph was amended according to the law as of December 31, 2020/

6.3.The amount of stamp duties specified in sub-paragraphs 35.1.4-35.1.22 and paragraphs 35.2-35.5 of this Law shall be determined by the Meetings of Representatives of Citizens Aimag and/or Capitals within the limits specified in this Law.

6.4.The Government shall determine the amount of stamp duties and visa service fee specified in sub-paragraphs 5.1.3, 5.1.4, 5.1.5, and paragraph 10.6 of this Law, provided by diplomatic missions abroad from Mongolia. When determining the amount of stamp duty, the principle of uniformity with foreign countries shall be followed, and the amount may be determined in foreign currency.

/This paragraph was added according to the law as of December 31, 2020/

/This Article was modified according to the law as of June 9, 2011/

CHAPTER TWO

AMOUNT OF STAMP DUTIES

Article 7.Amount of stamp duty for the settlement of legal disputes by the Courts

7.1.Stamp duty shall be collected for the issuance of documents by a court, and for making applications, complaints and claims to the courts for settlement in the following amounts:

7.1.1.Claims for loss in respect of tangible assets that can be valued depending on the value amount:

/This sub-paragraph modified according to the law as of June 9, 2011/

7.1.2.claims relating to non-property interest, and the claim that cannot be valued shall be 70 200 tugrugs.

/This sub-paragraph was amended according to the law as of June 9, 2011/

7.1.3.reissuance of court decisions, copies of case  evidence, court, sentencing documents and court decision execution sheet shall be 100 tugrugs per page.

/This sub-paragraph was amended according to the law as of June 9, 2011/

7.1.4.claim relating to court decision execution operation – the amount stated in 7.1.2 of this Law;

/This sub-paragraph was added according to the law as of December 19, 2014/

Article. 71.Stamp duty for service of reconciliation of legal dispute at the court

71.1.Stamp duty of application for service of reconciliation of legal dispute at the court is 30,000 tugrugs.

/This Article was added according to the law as of May 22, 2012/

Article 8.Amount of stamp duty for court involvement in arbitration activities

8.1.The following amount of stamp duty shall be collected for the court involvement in arbitration activities:

8.1.1. 0.1 percent of the amount of the claim for settling claims for annulling, verifying, and enforcing Arbitration awards;

8.1.2. 0.05 percent of the amount of the claim for settling claims for other issues specified in the Law on Arbitration.

Article 9. Amount of stamp duty for notarial services

9.1.Stamp duties shall be collected for notarial services in the following amounts:

9.1.1.witnessing documents of immovable property 4 400 tugrugs;

9.1.2.witnessing a contract of immobile property for spouse, children, parents 0.03% of the value of a contract, and for other persons 0.05% of the contract value;

9.1.3.witnessing a non-property contract that cannot be valued shall be 1 100 tugrugs;

9.1.4.witnessing amendments to non-property contracts that cannot be valued or the extension of their terms shall be 1 100 tugrugs;

9.1.5.witnessing property lease contracts and agreements shall be 1 100 tugrugs;

9.1.6.witnessing documents of the establishment and liquidation of legal entities shall be 4 400 tugrugs;

9.1.7.witnessing amendments to documents of the establishment, liquidation of legal entities and extension of their terms shall be 1 100 tugrugs;

9.1.8.notarial certification of the resolutions by authorized organizations on establishment and reorganization of legal entities shall be  2 000 tugrugs;

9.1.9.witnessing a license for operating business and services and related documents thereof shall be 20 000 tugrugs;

9.1.10.witnessing a power of attorney shall be 1 100 tugrugs;

9.1.11.witnessing documents and their copies shall be 110 tugrugs per page;

9.1.12.witnessing translations of documents shall be 300 tugrugs per page;

9.1.13.witnessing signatures on documents shall be 2 500 tugrugs;

9.1.14.witnessing the copies of certified  documents shall be 110 tugrugs per page;

9.1.15.examination of the core documents upon the request of a customer shall be 4400 tugrugs;

9.1.16.witnessing wills and testament shall be 1100 tugrugs;

9.1.17.witnessing the rights of members of a family to own property commonly or separately by parts shall be 550 tugrugs;

9.1.18.issuance of a certificate to inherit property to persons other than, children, spouse or parents of a testator shall be 10 000 tugrugs;

9.1.19.witnessing a certificate to own securities shall be 5000 tugrugs;

9.1.20.for other services specified by the legislation 1.2 percent of the value amount;

9.1.21.to collect 0.02 percent of the amount up to 1 000 000 tugrugs, and 0.01 percent of the amount exceeding 1 000 000 tugrugs for witnessing contracts and transactions other than those specified in sub-paragraphs 9.1.2-9.1.5 of this Law.

9.2.Unless otherwise provided by a contract or an agreement, parties shall make equal contributions to the payment of stamp duty.

Article 10.Amount of duty for the state registration of the status of citizens

/Addendum was made to the title of this Article according to the law as of June 21, 2018/

10.1. /This paragraph was revoked according to the law as of June 9, 2011/

10.2. /This paragraph was revoked according to the law as of June 9, 2011/

10.3.Stamp duties shall be collected for the issuance of a citizen's identification card (hereinafter referred to as "ID card") to a citizen of Mongolia and for updating passport records in the following amounts:

10.3.1.issuance of a new ID card to a citizen shall be 3300 tugrugs;

/This sub-paragraph was amended according to the law as of June 9, 2011/

10.3.2. /This paragraph was revoked according to the law as of June 9, 2011/

10.3.3.reissuing the ID card for 25 years old and 45 years old citizens shall be 3300 tugrugs;

10.3.4.changing the place of permanent residence written in the ID card shall be 1000 tugrugs;

/This sub-paragraph amended according to the law as of June 9, 2011/

10.3.5.issuance of an ID card to a citizen whose does not have permanent place of domicile based on the verification of the police organization by the Governor's Office of the residing soum/district 3300 tugrugs.

/This sub-paragraph was revoked according to the law as of June 21, 2018/

10.4.Stamp duty shall be collected for the registration of the rights to travel abroad in the following amounts:

10.4.1.issuance of an ordinary national foreign passport shall be 5 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 21, 2018/

10.4.2.issuance of a certificate to a child who shall travel abroad on a temporary basis with a parent or lawful caregiver to be affixed to the foreign passport 2 500 tugrugs;

/This sub-paragraph was revoked according to the law as of June 21, 2018/

10.5. /This paragraph was revoked according to the law as of June 9, 2011/

10.6.Stamp duty shall be collected for the issuance of permits and visas to and the registration of foreign citizens and stateless persons in the following amounts:

/This paragraph was modified according to the law as of December 31, 2020/

10.6.1.issuance of a permit to reside in Mongolia to a foreign citizen for official and private matters shall be 60 000 - 150 000  tugrugs;

10.6.2.issuance of a permit to reside in Mongolia to a foreign citizen undertaking study, retraining, professional practice, carrying out scientific investigation and research shall be 12 000-30 000 tugrugs;

10.6.3.issuance of a certificate granting residency in Mongolia to a foreign citizen or a stateless person and a change   thereof shall be 15 000 – 36 000 tugrugs;

/This sub-paragraph was amended according to the law as of December 31, 2020/

10.6.4.extension of validity of a permit granting residency in Mongolia to a foreign citizen or a stateless person for official or private matters shall be 36 000 - 90 000 tugrugs;

10.6.5.issuance of a certificate authorizing a stateless person to travel abroad and extension thereof shall be 4800 - 12 000 tugrugs;

10.6.6.issuance of a personal record book for a foreign citizen, and assigning registration number shall be 1200 – 3000 tugrugs;

10.6.7.recording an address or any other details on a certificate of residency to a foreign citizen or a stateless person shall be 1000 - 2500 tugrugs per record;

10.6.8.recording each case of foreign travel on a document of a foreign citizen or a stateless person who has been granted a personal record book and assigned a registration number 1000 - 2500 tugrugs per record;

/This sub-paragraph was revoked according to the law as of December 31, 2020/

10.6.9.issuance of a personal invitation to a foreign citizen shall be 10 000 – 15 000 tugrugs;

/This sub-paragraph was amended according to the law as of December 31, 2020/

10.6.10.issuance of a reference letter to a foreign citizen shall be 1000-2500 tugrugs;

10.6.11.reissuance of a wasted, lost, annulled or condemned certificate of residency 36 000-90 000 tugrugs;

10.6.12.registration of a foreign citizen shall be 1000-2500 tugrugs;

/This sub-paragraph was revoked according to the law as of December 31, 2020/

10.6.13.issuance of a visa to a foreign citizen shall be 1000-2500 tugrugs per person;

10.6.14.issuance of a permit for internal travel to a foreign citizen stateless person 1000 - 2500 tugrugs per person;

/This sub-paragraph was revoked according to the law as of December 31, 2020/

10.6.15.issuance of a single entry -exit visa shall be 115 000-270 000 tugrugs;

/This sub-paragraph was modified according to the law as of December 31, 2020/

10.6.16.issuance of a double entry-exit visa shall be 160 000-320 000 tugrugs;

/This sub-paragraph was modified according to the law as of December 31, 2020/

10.6.17.issuance of a multiple visa valid until 6 months shall be 210 000-450,000 tugrugs;

/This sub-paragraph was amended according to the law as of December 31, 2020/

10.6.18.issuance of a multiple visa valid for 6 months to one year shall be 460 000-750 000 tugrugs;

/This sub-paragraph was amended according to the law as of December 31, 2020/

10.6.19.issuance of a single transit visa shall be 36 000-90 000 tugrugs;

10.6.20.issuance of a double transit visa shall be 72 000-180 000 tugrugs;

10.6.21.transit visas for multiple times  shall be 96 000-240 000 tugrugs

10.6.22.issuance of a single/double entry-exit visa to a foreign national who has been recorded in the personal registry book and assigned a registration shall be 18 000-45 000 tugrugs;

/This sub-paragraph was revoked according to the law as of December 31, 2020/

10.6.23.for separating visas of citizens that have been attached to one visa and issuing a separate visa shall be 16 000-45 000 tugrugs;

10.6.24.extension of a visa for 7 days shall be 27 000-67 500 tugrugs; for every other day shall be 3600-9000 tugrugs;

10.6.25.for changing a visa's classification shall be 36 000-90000 tugrugs;

10.6.26.issuance of a permit to open a branch or representative office of an international/ foreign non-governmental organization and a certificate thereof shall be 900 000-2 250 000 tugrugs;

10.6.27.issuance of a permit for a branch or representative office of an international/ foreign non-governmental organization and extension of a certificate thereof shall be 360 000-900 000 tugrugs;

10.6.28.for the reissuance of a certificate of state registration to a or representative office of an international/ foreign non-governmental organization shall be 60 000-150 000 tugrugs;

10.6.29.for the review and resolution of a request for the naturalization as a Mongolian citizen, denaturalization, and restoration of the citizenship shall be 60 000-150 000 tugrugs.

10.6.30.reviewing all types of visas, visa and residence permit requests of foreign citizens, the stamp duties will not be refunded if the service stated in sub-paragraphs 10.6.1, 10.6.2, 10.6.3, 10.6.4, 10.6.5, 10.6.6, 10.6.7, 10.6.9, 10.6.10, 10.6.11, 10.6.13, 10.6.15, 10.6.16, 10.6.17, 10.6.18, 10.6.19, 10.6.20, 10.6.21, 10.6.23, 10.6.24 , 10.6.25, 10.6.26, 10.6.27, 10.6.28 and 10.6.29 is refused.

/This sub-paragraph was added according to the law as of December 31, 2020/

/This paragraph was modified according to the law as of June 9, 2011/

10.7.Stamp duties shall be collected in doubled amounts in case the service stated in 10.6 of this Law provided in expedited process or at the border entry points.

/This paragraph was modified according to the law as of June 9, 2011/

Article 11.Amount of stamp duties for consular services

11.1.Stamp duties shall be collected in the following amounts for registration of travel abroad:

11.1.1.issuance of a national/ordinary passport shall be 12 500 tugrugs or equal amount of foreign currency;

11.1.2.issuance of a diplomatic or official passport shall be 30 000 tugrugs or equal amount of foreign currency;

11.1.3.issuance of a permit to return to Mongolia shall be 22  000 tugrugs or equal amount of foreign currency;

11.1.4.extension of a national passport shall be 2500 tugrugs or equal amount of foreign currency;

11.1.5.issuance of a travel ID card for children shall be 2000 tugrugs or equal amount of foreign currency.

11.2.Stamp duty shall be collected for the issuance of visas to foreign citizens and stateless persons in the amount, specified in 10.6 of this Law.

11.3.Stamp duties specified in sub-paragraph 10.6 of this Law shall be collected in doubled amounts in case the service is provided in expedited process within 8 working hours or in tripled amounts in case it had been provided during the weekend or holiday.

11.4.Stamp duty shall be collected in the following amounts for notary services by the consular officer in charge:

11.4.1.for witnessing a non-property contract, whose value cannot be estimated shall be 18 000-54 000 tugrugs or equal amount of foreign currency;

11.4.2.for witnessing amendments to a non-property contract, whose value cannot be estimated or extending the term shall be 7 500-22 500 tugrugs or equal amount of foreign currency;

11.4.3.for witnessing property lease contracts and agreements shall be 23 000-69 000 tugrugs or equal amount of foreign currency;

11.4.4.for witnessing transactions (contracts, accreditations etc.) other than the contracts concerning land relations of Mongolia shall be 52 000-156 000 tugrugs or equal amount of foreign currency;

11.4.5.for consular certification of a document shall be 1500-4500 tugrugs or equal amount of foreign currency;

11.4.6.for witnessing documents and their copies shall be 1500-4500 tugrugs per page or equal amount of foreign currency;

11.4.7.for witnessing translations of documents shall be 300-900 tugrug per page or equal amount of foreign currency;

11.4.8.for witnessing signatures on documents shall be 2500-7500 tugrugs or equal amount of foreign currency;

11.4.9.for witnessing the copies of a certified document shall be 200-600 tugrugs or equal amount of foreign currency;

11.4.10.for reviewing an original document upon the request of customer shall be 7500-22 500 tugrugs or equal amount of foreign currency;

11.4.11.for witnessing documents, concerning immovable property shall be up to 0.06% of the contract value;

11.4.12.for witnessing an immovable property agreement for spouse, children and parents shall be up to 0.035% of the contract value, for other persons shall be up to 0.055% of the contract value;

11.4.13.for witnessing contracts and agreements other than those specified in sub-paragraphs 11.4.1-11.4.3, 11.4.7 of this Law the amount is increased by up to 0.025 percent from the amount up to 1 000 000 tugrugs, and up to 0.015 percent from the part exceeding 1 000 000 tugrugs;

11.4.14.for other services specified by the legislation shall be up to 1.2 percent of the value amount;

11.4.15.for witnessing of contracts and rules on the establishment of legal entities shall be 240-720 tugrugs per page or equal amount of foreign currency per page;

11.4.16.for witnessing of documents concerning the establishment or liquidation of legal entities shall be 4400-13 200 tugrugs or equal amount of foreign currency;

11.4.17.for witnessing of amendments and extensions of documents concerning the establishment or liquidation of legal entities shall be 1100-3300 tugrugs or equal amount of foreign currency;

11.4.18.for witnessing decisions of an authority concerning  the establishment or restructure of legal entities shall be 2000-6000 tugrugs or equal amount of foreign currency;

11.4.19.for witnessing of licenses/permits for business entities or documents related with licenses/permits shall be 20 000-60 000 tugrugs or equal amount of foreign currency;

11.4.20.for witnessing the right to an inheritance and will shall be 1100-3300 tugrugs or equal amount of foreign currency;

11.4.21.for witnessing rights for collective or fractional co-ownership of family members shall be 1000-2000 tugrugs or equal amount of foreign currency.

11.5.Stamp duty shall be collected in the following amounts for witnessing contracts or agreements with specific value, such as inheritance documents, will, rights for collective or fractional co-ownership of family members, immovable property ownership transfer agreement etc:

11.5.1.for value up to USD 1000, 15 000-45 000 tugrugs or equal  amount of foreign currency;

11.5.2.for value between USD 1001-10 000, 23 000-69 000 tugrugs or equal amount of foreign currency;

11.5.3.for value between USD 10 001-25 000, 30 000-90 000 tugrugs or equal amount of foreign currency;

11.5.4.for value between USD 25 001-100 000, 37 000-111 000   tugrugs or equal amount of foreign currency;

11.5.5.for value between USD 100 001-300 000, 45 000-135 000 tugrugs or equal amount of foreign currency;

11.5.6.for value USD 300 001 and up, 60 000 -180 000 tugrugs or equal amount of foreign currency;

11.5.7.for issuing an inheritance certificate for persons other than the spouse and parent of the deceased shall be 100 000-300 000 tugrugs or equal amount of foreign currency;

11.5.8.for witnessing copies of all kinds of documents certifying the ownership of immovable or movable properties such as the state registration certificate of an economic entity, vehicle certificate shall be 7500-22 500 tugrugs or equal amount of foreign currency.

/This Article was modified according to the law as of June 9, 2011/

Article 12.Amount of stamp duty for the registration of vehicles and for issuing permits to drive

12.1.Stamp duty shall be collected for the registration of vehicles and self-movable vehicles, and the issuance of the driver's license thereof in the following amounts:

12.1.1.issuance of a certificate of vehicle ownership and user's record book shall be 1000-2000 tugrugs;

12.1.2.issuance of a driver's license shall be 1000-2000 tugrugs;

12.1.3.for the reissuance of a wasted, lost, invalidated  or condemned certificate of vehicle ownership and user's record book shall be 8000-20 000 tugrugs;

12.1.4.issuance of a driver's license for self-movable vehicles shall be 1000-2000 tugrugs.

12.2.Stamp duty shall be collected for the issuance of plate number for motorized vehicles, self-movable vehicles, and motorcycles:

12.2.1.issuance of a plate number for a car shall be 1000-2200 tugrugs;

12.2.2.issuance of a plate number for self- movable vehicles and a trailer shall be 1000-2000 tugrugs;

12.2.3.issuance of a plate number for a motorcycle shall be 1000-2000 tugrugs;

12.2.4.for the reissue of wasted, lost, annulled or condemned registration number for motorized vehicles, self-movable vehicles, and motorcycles shall be 16 000-40 000 tugrugs.

12.3.Stamp duty shall be collected for the registration of ownership of vehicles of an business entity, organization, and individual which have been registered in Mongolia by the local authority that is subsidiary to the state central administrative body in charge of road and transportation matters shall be 1000-2000 tugrugs.

12.4.Stamp duty shall be collected for the registration of aircrafts and watercrafts, certificate of an air courier, for the issuance of a certificate of qualification for flight, aerodromes, and registration of ships in the following amounts:

12.4.1.for the registration of an aircraft owned by a Mongolian citizen, stateless person or legal entity permanently residing  in the country into the state registry and issue a national identification emblem and registration certificate  shall be 17 600–44 000 tugrugs;

12.4.2.for the registration of an aircraft owned by a foreign legal entity, or foreign citizen that is contracted to be used for the civil aviation of Mongolia and issue a national identification emblem and registration certificate shall be 200 000-500 000 tugrugs;

12.4.3.extension of the certificate specified in sub-paragraph 12.4.2 of this Law 160 000-400 000 tugrugs;

12.4.4.for withdrawing aircraft from use and remove from the state registry in case it has been sold or transferred to a foreign organization which is not operating in Mongolia, to a person who is not a citizen of Mongolia or not resides in Mongolia shall be 12 000-30 000 tugrugs;

12.4.5.for the registration of a domestic waterway transportation and issue a plate number and certificate shall be 4000-10 000 tugrugs;

12.4.6.for the registration of a ship that has been owned or rented by the state, an business entity, organization to the Mongolian ship registry 24 000-60 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 3, 2022/

/This Article was modified according to the law as of June 9, 2011/

12.4.7.for registration of vessels owned by or leased by foreign legal entities, foreign citizens, or stateless persons in the Mongolian ship registry shall be 200 000–500 000 tugrugs;

/This sub-paragraph was added according to the law as of June 3, 2022/

12.4.8.for extending the term of the registration certificate specified in sub-paragraph 12.4.7 of this Law shall be 160 000-400 000 tugrugs.

/This sub-paragraph was added according to the law as of June 3, 2022/

/This Article was тodified according to the law as of June 9, 2011/

Article 13.Amount of stamp duty for the sale, ownership, entry of state border, transportation, and registration of firearms and issuing a permit to provide security and guard services

13.1.Stamp duty shall be collected for the sale, ownership, entry of state border, transportation, and registration of firearms and/or bullets, and issuing a permit for sports and training activities in the following amounts:

13.1.1.for issuance of a license for importing and selling firearms and bullets shall be 10 000 000 tugrugs, for issuance of a license for importing and selling bullets shall be 5 000 000 tugrugs;

13.1.2.for issuance of a license for manufacturing firearms shall be 5 000 000 tugrugs; for issuance of a license for manufacturing items similar to firearms, manufacturing and recharging of bullets shall be 2 500 000 tugrugs;

13.1.3.for issuance of licences for engaging in sports and training activities, involving use of firearms and bullets shall be 500 000 tugrugs;

13.1.4.for registration and issuance of licenses for firearms owned by citizens and legal entities shall be 10 000 tugrugs per unit;             

13.1.5.for registration of transfer of firearms and issuance of a certificate shall be 5 000 tugrugs;

13.1.6.for customs registration of firearms owned by foreign citizens and issuance of permits for use of firearms for hunting purposes shall be 250 000 tugrugs or equal amount of foreign currency; for issuance of permits for use of firearms for sports and training related activities /i. e. competition and contest/ shall be 25 000 tugrugs or equal amount of foreign currency.

13.2.Stamp duty shall be collected for issuing licenses to provide private security and guard in the following amounts:

13.2.1.for issuance of a license to a legal entity for private security and guard shall be 2 500 000 tugrugs;

13.2.2.for extension of a license to a legal entity for private security and guard shall be 250 000 tugrugs;

13.2.3.for issuance of an accreditation to an individual to provide private security services shall be 250 000 tugrugs.

/This Article was modified according to the law as of August 7, 2015/

Article 14.Amount of stamp duty for the registration of newspapers, journals, radios, and televisions into the state registry

14.1.Stamp duty shall be collected for the registration of newspapers, journals, radios, and televisions to the state registry in the following amounts:

14.1.1.for the registration of newspapers and journals and issuing a certificate shall be 8800-22 000 tugrugs;

14.1.2.for the registration of public or private radios shall be 12 800-32 000 tugrugs;

14.1.3.for the registration of public or private televisions shall be 40 000-100 000 tugrugs;

14.1.4.for the registration of cable television channel shall be 48 000-120 000 tugrugs;

14.1.5.for the registration of change in the newspaper, journal, radio, television, or cable television registry shall be 8000-20 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011, and this Article was revoked according to the law as of January 29, 2015/

Article 15.Amount of stamp duty for the state registration services for a legal entity

15.1.Stamp duty shall be collected for registration activities in connection with formation, change, termination of rights and obligations of a legal entity in the following amounts:

15.1.1.for the registration of a legal entity to the state registry shall be 44 000 tugrugs;

15.1.2.for the registration of a branch or a representative office of a legal entity to the state registry shall be 20 000 tugrugs;

15.1.3.for an amendment or an addendum to the state registration of a legal entity shall be 10 000 tugrugs;

15.1.4.for the verification and issuance of a reference from the state registry shall be 5 000 tugrugs.

15.2.Stamp duty shall be collected for the registration of political parties, religious and non-state organizations, foundations, associations, and movements in the following amounts:

15.2.1.for the registration of a political party and issuing a certificate shall be 60 000-150 000 tugrugs;

15.2.2.for the registration of a name change of a political party shall be 20 000 - 50 000 tugrugs;

15.2.3.for the registration of a religious organization shall be 200 000 tugrugs;

15.2.4.for state register of amendment in religious organization information is 40 000 tugrugs;

15.2.5.for certificate extention of religious organization is 80 000 tugrugs.

15.3.Amount of stamp duty for registration of a branch or a representative office of a foreign organization or to establish a legal entity with foreign investment:

15.3.1.for registration of a branch or a representative office of foreign legal entities shall be 1 100 000 tugrugs;

15.3.2.for state registration of legal entities with foreign investment shall be 750 000 tugrugs;

15.3.3.for registration of  a modification and/or an amendment of branch or representative offices of foreign legal entities shall be 35 000 tugrugs;

15.3.4.for registration of a modification and/or an amendment of foreign legal entities shall be 40 000 tugrugs;

15.3.5.for extension of operation of branch or representative offices of foreign legal entities shall be 750 000 tugrugs;

15.3.6.for extension of term of activities of a legal entity with foreign investment shall be 75 000 tugrugs;

15.3.7.for registration of a representative office of a bank with foreign investment shall be 1 800 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011, and it was modified according to the law as of January 29, 2015/

Article 16.Amount of stamp duty for issuing a permit to operate a branch or representative office of a foreign organization or to establish an business entity with foreign investment

16.1.Stamp duty shall be collected for the issuance of a permit to set up a legal entity with a foreign investment or to operate a branch or representative office of a foreign legal entity in the following amounts:

16.1.1.issuance of a permit to establish and operate a foreign branch or representative office shall be 440 000-1 100 000 tugrugs;

16.1.2.for an extension of the term of a permit to operate a foreign branch or representative office shall be 300 000-750 000 tugrugs;

16.1.3.for setting up a business entity with foreign investment shall be 300 000-750 000 tugrugs;

16.1.4.for an extension of the term of the certificate shall be 30 000-75 000 tugrugs;

16.1.5.for the reissue of a certificate shall be 1.5 times increased amount of initial stamp duty payment;

16.1.6.for the registration of a change in the contract or the rule of a legal body with foreign investment, its branches and representative offices shall be 14 000-35 000 tugrugs;

16.1.7.issuance of a permit to set up a bank with foreign investment shall be 1 120 000-2 800 000 tugrugs;

16.1.8.issuance of a permit to operate a branch, representative office of a bank with foreign investment shall be 720 000-1 800 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

/This Article was revoked according to the law as of January 29, 2015/

Article 17.Amount of stamp duty to be collected for issuing the permit to carry out banking activities

17.1.Stamp duty shall be collected for issuing a license, permit to carry out banking activities in the following amounts:

17.1.1.for issuing a license to set up a bank shall be 480 000-1 200 000 tugrugs;

17.1.2.for issuing a permit to carry out money savings transaction shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.3.for issuing a permit to carry out loan transaction shall be 300 000-750 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.4.for issuing a permit to carry out payment settlement and accounting activities shall be 18 000-45 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.5.for issuing a permit to give guaranty for the third party in its name shall be 74 000-185 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.6.for issuing a permit for buying, selling, saving and allowing others to save foreign currency shall be 70 000-175 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.7.for issuing a license to buy, sell, save and allow others to save precious metals and valuable gemstones shall be 100 000-250 000 tugrugs;

17.1.8.for issuing a permit to save valuable items shall be 100 000-250 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.9.for issuing a permit to carry out foreign transaction shall be 180 000-450 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.10.for issuing a permit to produce, sell, and buy securities shall be 48 000-120 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.11.for issuing a permit to carry out financial leasing business shall be 180 000-450 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.12.for issuing a permit to sell and buy credit and other financial instruments shall be 48 000-120 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

17.1.13.for issuing a permit to set up a bank in a foreign country shall be 1 280 000-3 200 000 tugrugs;

17.1.14.for issuing a permit to set up a branch of a bank in a foreign country shall be 480 000-1 200 000 tugrugs.

17.1.15.extension of licenses specified in sub-paragraphs 17.1.1-17.1.3 of this Law shall be 40 000 - 200 000 tugrugs;

17.1.16.for issuing a license for carrying out other financial activities and services that have not been prohibited by legislation and approved by the Bank of Mongolia shall be 52 000-130 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

Article 18.Amount of stamp duty for carrying out other financial businesses except for banking activities

18.1.Stamp duty shall be collected for carrying out other financial activities except for banking activities:

18.1.1.for issuing a license to conduct commercial insurance activities which are regular, long-term and double insurance shall be 400 000-1 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.1.2.for restoring a license to conduct insurance activity shall be 200 000-500 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

18.1.3.for issuing a license to conduct double insurance activities shall be 400 000-1 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

18.1.4.for issuing a license for an actuary shall be 140 000-350 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

18.1.5.for issuing a permit for opening a branch or representative office of an insurance company in a foreign country through which insurance activities shall be conducted shall be 112 000-280 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.1.6.for issuing a permit for transferring or joining some parts of insurance businesses shall be 40 000-100 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.1.7.for issuing a permit to open a branch and representative office of a foreign professional insurance partaker in Mongolia and conduct insurance services through thereof shall be 1 800 000-4 500 000 tugrugs.

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.2.Stamp duty shall be paid for issuing a license for a professional insurance intermediary in the following amounts:

18.2.1.for issuing a license for an insurance agency shall be 18 000-45 000 tugrugs;

18.2.2.for issuing a license for an insurance brokerage shall be 26 000-65 000 tugrugs;

18.2.3.for issuing a license for an insurance damage valuator shall be 34 000-85 000 tugrugs.

18.3.Stamp duty shall be collected for issuing a permit for dealing with non-bank financial activities in the following amounts:

/This paragraph was amended according to the law as of January 6, 2023/

18.3.1.for issuing a license to carry out credit transaction activity shall be 120 000-300 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.2.for issuing a license to carry out factoring activity shall be 100 000-250 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.3.for issuing a license to carry out activities to provide information on investment and financing shall be 80 000-200 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

18.3.4.for issuing a permit to carry out activities to issue payment guarantee shall be 400 000-1 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.5.for issuing a permit to carry out issue settlement and depository instruments shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.6.for issuing a license to provide electronic settlement and depository services shall be 200 000-500 000 tugrugs;

18.3.7.for issuing a license to provide foreign exchange services and activities shall be 800 000-2 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.8. for issuing a license to provide trust services and activities shall be 200 000 - 500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.9.for issuing a permit to carry out activities to invest in short-term financial instruments shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.10.for issuing a permit to carry out financial brokerage services related to mortgaging of immovable properties for loan shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.11.for obtaining a permit to change a name and/or location of a non-bank financial institution shall be 4000-10 000 tugrugs each;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.12.for issuing a permit to reorganize or liquidate a non-bank financial institution shall be 24 000 - 60 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.13.for issuing a permit to carry out professional activity in the securities' capital market and registration thereof shall be 13 000-30 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

18.3.14.for issuing a license of securities and savings settlement and depository organization shall be 40 000-100 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.15.for issuing a license to set up securities' joint venture shall be 60 000-150 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.16.for issuing a license of a securities' investment fund shall be 48 000-120 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.17.for issuing a license to engage in underwriter, brokerage, dealer, stock exchange activities shall be 58 000 - 145 000 tugrugs;

18.3.18.for issuing a license to conduct professional activity on the investment management and investment in the securities' market shall be 112 000-280 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.19.for issuing a permit to conduct savings and loan activities shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.20.for issuing a permit for registering securities which are publicly offering, initial public offering securities and selling securities shall be 40 000-100 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

18.3.21.for issuing a license to issue asset backed securities shall be 40 000-100 000 tugrugs;

18.3.22.for issuing a license to conduct activities of a registration controller of guaranteed securities shall be 40 000-100 000 tugrugs;

18.3.23.for issuing a license for managing assets in connection with securities secured by assets shall be 40 000-100 000 tugrugs.

/This sub-paragraph was amended according to the law as of January 6, 2023/

/This Article was modified according to the law as of June 9, 2011/

Article 181.Amount of stamp duty to be collected for the issuance of a certificate for the activity of money lending

/This Article was added according to the law as of November 4, 2022/

181.1.A stamp duty of 100 000 to 250 000 tugrugs shall be charged for the issuance of a certificate to a person who wishes to issue a loan under the secured loan procedure and to a person who wishes to engage in the activity of money lending for the purpose of making a profit on permanent basis.

/This paragraph was added according to the law as of November 4, 2022/ Article 19.Amount of stamp duty for the issuance of licenses to carry out financial or economical operations

19.1.Stamp duty shall be collected for the issuance of the license to carry out financial or economical operations in the following amounts:

/This paragraph was amended according to the law as of December 17, 2021/

19.1.1.for issuing a permit to carry out social insurance activities shall be 2 000 000-5 000 000 tugrugs;

/This paragraph was amended according to the law as of January 6, 2023/

19.1.2.for issuing a license to carry out auditing activities shall be 200 000-500 000 tugrugs;

19.1.3.for issuing a license to produce securities shall be 2 200 000-5 500 000 tugrugs;

19.1.4.for issuing a license to issue lottery shall be 240 000-600 000 tugrugs;

19.1.5.for issuing a license to conduct property valuation shall be 200 000-500 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 17, 2022/

19.1.6.for issuing a license to carry out customs brokerage activities shall be 340 000-850 000 tugrugs;

19.1.7.for issuing a license to carry out activities in customs accredited zones shall be 1 800 000-4 500 000 tugrugs;

19.1.8.for issuing a permit and extension thereof for a citizen who passed qualification examination of a certified accountant of Mongolia, and extension of the term shall be 8000-20 000 tugrugs;

19.1.9.for issuing a license for tax consultancy service shall be 200 000 - 500 000 tugrugs;

/This sub-paragraph was added according to the law as of December 27, 2012/

19.1.10.for registration to carry out activities specified in sub-paragraphs 6.1.1-6.1.4 of the Law on Virtual Asset Service Providers shall be 50 000 000 tugrugs for each activity, and for registration to carry out the activity specified in sub-paragraph 6.1.5 of said law shall be 100 000 000 tugrugs.

/This sub-paragraph was added according to the law as of December 17, 2021/

/This Article was modified according to the law as of June 9, 2011/

Article 20.Amount of stamp duty for carrying out activities on legal and internal affairs

20.1.Stamp duty shall be collected for carrying out activities on legal and internal affairs in the following amounts:

20.1.1.for issuing a license to practice advocacy shall be 40 000-100 000 tugrugs;

/This sub-paragraph was revoked according to the law as of December 12, 2013/

20.1.2.for issuing a permit to carry out notarial activities shall be 4000 - 10 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

20.1.3.for issuing a license to carry out betting and gambling activities shall be 860 000-2 150 000 tugrugs;

20.1.4.for issuing a license to produce seals and stamps shall be 880 000-2 200 000 tugrugs;

20.1.5.for issuing a license to carry out archive document storage service shall be 150 000 tugrugs.

/This sub-paragraph was added according to the law as of April 24, 2020/

20.1.6.for issuing a permit to carry out forensic expert's activities specified in the Law on Forensics shall be 500 000-800 000 tugrugs;

/This sub-paragraph was added according to the law as of December 23, 2022/

20.1.7.to extend the term of the permit stated in sub-paragraph 20.1.6 of this law shall be 400 000-600 000 tugrugs.

/This sub-paragraph was added according to the law as of December 23, 2022/

/This Article was modified according to the law as of June 9, 2011/

Article 201.Amount of stamp duty for carrying out certain forensic examinations and related services

/This Article was added according to the law as of December 23, 2022/

201.1.Following amount of stamp duty shall be collected for the following forensic examinations that shall be carried out in the forensic institution:

/This paragraph was added according to the law as of December 23, 2022/

201.1.1. 120 000-180 000 tugrugs for DNA paternity test;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.2. 45 000-60 000 tugrugs for laboratory analysis of human urine, hair, nails, saliva, and blood for narcotics and psychoactive substances;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.3. 15 000-20 000 tugrugs for bacteriological analysis by DNA method in the laboratory;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.4. 8000-16 000 tugrugs for bacteriological analysis in the laboratory by microscopic method;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.5. 5000-15 000 tugrugs for bacteriological analysis by serological method in the laboratory;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.6. 5 000-15 000 tugrugs for chemical analysis to determine alcohol content in human blood;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.7. 3000-8000 tugrugs for laboratory analysis of human blood group;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.8. 800 000-1 000 000 tugrugs for forensic examination of corpse of a foreign citizen or stateless person;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.9. 300 000-500 000 tugrugs for re-examining burial or exhumation;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.10. 300 000-500 000 tugrugs for taking an unidentified corpse out of the burial place and handing it over at the request of a family member, relative, or related person after burial;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.11. 60 000-80 000 tugrugs for autopsy of a person aged 18 or older that cannot be paid by health insurance;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.12. 20 000-30 000 tugrugs per day for keeping a corpse in a refrigerator at the request of a citizen, 10 000-15 000 tugrugs per day for storage for more than three days;

/This sub-paragraph was added according to the law as of December 23, 2022/

201.1.13. 5000 tugrugs per kilometer for the transportation of corpses by dedicated vehicles.

/This sub-paragraph was added according to the law as of December 23, 2022/

Article 21.Amount of stamp duty for issuing permits to engage in environmental activities

21.1.Stamp duty shall be collected for issuing licenses and permits to carry out environmental activities in the following amounts:

21.1.1.for issuance of permits to import and sell chemicals, specified in sub-paragraph 6.4 of the Law on Toxic and Hazardous chemicals shall be 10 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.2.for issuance of permits for the import and transboundary shipment of toxic and hazardous chemicals shall be 1 200 000-3 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.3.for issuance of a permit for the export and elimination of toxic and hazardous chemicals shall be 8000-20 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.4.for issuance of a permit to use toxic and hazardous chemicals shall be 10 000-25 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.5.for issuance of a permit to sell toxic and hazardous chemicals shall be 200 000-500 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.6.for issuance of a permit to produce toxic and hazardous chemicals other than explosives shall be 20 000-50 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.7.for issuance of a permit for producing emissions, for which tolerable limits have not been set by any standard shall be 800 000-2 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.8.for issuance of a license to carry out detailed environmental impact assessment shall be 200 000-500 000 tugrugs;

21.1.9.for issuance of a license for draining, cleaning, recycling, recharging, equipment assembly, maintenance, and disposal of ozone-depleting, global warming-inducing substances and other substitutes shall be 40 000-100 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 3, 2022/

 /This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.10.for issuance of a license to import, sell and use ozone friendly and environmentally friendly substances to reduce climate change shall be:

/This sub-paragraph was modified according to the law as of June 3, 2022/

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.10.а.for a substitute substance with an ozone-depleting, global-warming potential equal to more than 675 carbon dioxide equivalents shall be 40 000-100 000 tugrugs; 

/This sub-paragraph was added according to the law as of June 3, 2022/

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.10.b.for a substitute substance with an ozone-depleting, global-warming potential equal to no more than 675 carbon dioxide equivalents shall be 11 000-27 000 tugrugs.

/This sub-paragraph was added according to the law as of June 3, 2022/

21.1.11.for issuance of a permit to import, sell and use the following products and equipment containing ozone depleting and cause global warming substances and other substitutes:

/This sub-paragraph was modified according to the law as of June 3, 2022/

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.11.a.for refrigerators and freezers for household use shall be 10 000-25 000 tugrugs;

21.1.11.b.for air conditioners and cooling systems for private and public buildings and structures shall be 20 000-50 000 tugrugs;

21.1.11.c.for ventilation, cooling and heating systems, equipment and other products for productions, trades and services, and industrial equipment shall be 40 000-100 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 3, 2022/

21.1.12.for the issuance of a license for the export and import of animals and their products, and the export of rare animals to foreign countries shall be 100 000-250 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.13.to use and export rare plants and raw materials and products of rare plant origin for industrial purposes shall be 1200-3000 tugrugs per kilogram real time dry weight; to use and export cultivated rare plants and raw materials and products of cultivated rare plant origin for industrial purposes shall be 600-1500 tugrugs per kilogram real time dry weight;

21.1.14.to use and export common animals and raw materials of common animal origin for industrial purposes shall be 60 000-150 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.15.to use and export common plants and raw materials and products of common plant origin for industrial purposes shall be 1000-2500 tugrugs per kilogram real time weight;

21.1.16. for the granting of permits for the use of extremely rare plants and their raw materials for the purpose of research and export to foreign countries, the upper part of the land is 30 000-50 000 tugrugs, and the lower part of the land is 45 000-55 000 tugrugs per kilogram of weight at that time;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.17.for issuance of a permit to use rare plants for pharmaceutical industry shall be 4000-10 000 tugrugs per kilogram real time dry weight; for issuance of a permit to export rare plants shall be 6000-15 000 tugrugs per kilogram real time dry weight, for raw materials and products shall be 20 000-50 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

21.1.18.for issuance of a permit to export common plants shall be 1800-4500 tugrugs for 0-3 kg, additional 600-1500 tugrugs per kilogram dry weight shall be charged if over 3 kg;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.19.for inspection of plants and herbs with authorization for import and export from relevant authorities and issuance of a permit to cross the border shall be 1000-1500 tugrugs for 0-10 kilograms, additional 100-150 tugrugs per kilogram dry weight shall be charged if more than 10 kg.

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.20.for issuance of a permit to use water up to 100 cubic meters shall be 40 000-100 000 tugrugs, for 100 and up 80 000-200 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.21.for issuance of a permit of a professional environmental organization, specializing in areas other than those specified in sub-paragraphs 21.1.22-21.1.25 and 41.4.13 of this Law shall be 20 000-50 000 tugrugs, for extension of such a permit shall be 12 000-30 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.22.for issuance of a license of a professional organization to carry out hydrological professional organization shall be 500 000 tugrugs; for extension of such a license shall be 500 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.23.for issuance of a permit for professional organizations to operate in the following fields: design for hydrological structures, borehole drilling, construction, renovation and repair of wells, construction and fit out of hydraulic structures and facilities, rehabilitation of subsoil, and hunting shall be 200 000-500 000 tugrugs, for extension of such a permit shall be 120 000-300 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.24.for issuance of a license for forestry professional organizations shall be 60 000-300 000 tugrugs, for extension of such a license shall be 60 000-150 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.25.for issuance of a permit for professional organizations in gathering and revegetation of medicinal and beneficial plants shall be 80 000-200 000 tugrugs, for extension of such a permit shall be 40 000-100 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.26.for issuance of a license for transportation, collection, storage, recycling, destruction, and export of hazardous waste shall be 8000-20 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.27.for issuance of a license for export, re-export, or import of animals, plants, and their products specified in the annex to the Convention on International Trade shall be 20 000-260 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

21.1.28.for issuance of a permit for individuals, business entities, and organizations to export collection of animal species, specified in paragraph 17.3 of the Law on Fauna for scientific and research purposes shall be 100 000-250 000 tugrugs, for other purposes shall be 300 000-750 000 tugrugs;

21.1.29.for issuance of a permit to produce modified living organisms shall be 1 200 000-3 000 000 tugrugs; for issuance of a permit to generate modified living organisms for scientific experiment and research purposes shall be 48 000-120 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

21.1.30.for issuing a license for export, import, or transit of genetically modified organisms shall be 1 200 000-3 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

21.1.31.for issuance of a single use permit for bird hunting and fishing for personal/household use shall be 10 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

/This sub-paragraph was added according to the law as of  May 17, 2012/

21.1.32.for issuance of a permit for hunting of other types of animals for personal/household use-fee rate shall be equal to 20-40 percent of the amount of ecological and economic assessment of the particular animal species;

/This sub-paragraph was added according to the law as of May 17, 2012/

21.1.33.for issuance of a permit for hunting or catching of animal species, specified in sub-paragraphs 17.1.1-17.1.4 of the Law on Natural Resources Usage Fee-the rate shall be equal to 2-4 percent of the amount of ecological and economic assessment of the particular animal species;

/This sub-paragraph was added according to the law as of May 17, 2012/

21.1.34. 20-30 percent of the current price in the international market or the reference price determined by the competent authority when the rare animal is released alive to a foreign country;

/This sub-paragraph was modified according to the law as of January 6, 2023/

/This sub-paragraph was added according to the law as of May 17, 2012/

21.1.35.for issuance of a permit for catching of animal species, specified in sub-paragraph 17.1.6 of the Law on Natural Resources Usage Fee-the rate shall be equal to 5-8 percent of the international market price of the particular animal or the reference rate set by relevant authorities;

/This sub-paragraph was added according to the law as of May 17, 2012/

21.1.36.for issuance of a permit for carrying out disaster risk detailed assessment shall be 1 000 000-1 500 000 tugrugs;

/This sub-paragraph was added according to the law as of May 14, 2020/

21.1.37.for a one-time permit to use genetic resources and traditional knowledge related to genetic resources for research purposes shall be 20 000-100 000 tugrugs, for a one-time permit to use for profit shall be 500 000-2 000 000 tugrugs, for a reference of origin shall be 25 000 tugrugs, for a one-time permit to bring microorganisms across the border shall be 20 000-500 000 tugrugs.

/This sub-paragraph was added according to the law as of December 30, 2021/

/This sub-paragraph was added according to the law as of May 14, 2020/

21.1.38.for issuing a license for export, import, cross-border transportation, production, sale, use, and disposal of toxic and dangerous chemicals shall be 50 000-10 000,000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.39.for issuing a license for engaging environmental auditing shall be 500 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.40.for issuing a license to import, sell, or use ozone-depleting substances and other substitute substances, products and equipment containing them, which have a high ability to affect global warming shall be 10 000-100 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.41.for issuing a license for engaging activities of drilling wells, making wells, and drawing ditches from the river shall be 120 000 to 500 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.42.for issuing a license for professional organizations of wild animal shall be 500 000 tugrugs; for extension of such license shall be 250 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.43.for issuing a license for hunting and capturing rare animals for the purpose of scientific examination is 20-40 percent of the ecological-economic evaluation of that wild animal;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.44.for issuing a simple permit to cultivate alien plants in nature shall be 150 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.45.for issuing a simple permit for foreign citizens, enterprises, and organizations to carry out water and water environment-related analysis in areas with water reservoirs shall be 50 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.46.for issuing a simple permit to conduct research and analysis in specially protected areas shall be 1 000 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

21.1.47.for transplanting saplings from natural forests shall be 20 000 tugrugs.

/This sub-paragraph was added according to the law as of January 6, 2023/

/This Article was modified according to the law as of June 9, 2011/

Article 22.Amount of stamp duty for carrying out business activities in education and scientific sectors

/This Article was modified according to the law as of June 9, 2011/

/This Article was modified according to the law as of July 7, 2020/

22.1.The stamp duty shall be collected for carrying out business activities in education and scientific sectors in the following amounts:

22.1.1.to issue a license to establish university, institute and college shall be 10 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.2.to issue a permit to carry out short-term vocational and professional training shall be 160 000-400 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

22.1.3.to issue a simple permit to carry out study of master and doctoral degree shall be 200 000-500 000 tugrugs, the permit for extension shall be 2 000 000-3 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.4.for each program for the issuance of a simple permit for training in a new specialty of higher education shall be 1 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.5.for issuing a license for engaging educational activities of non-state-owned technical and vocational education and training shall be 3 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.6.for granting a license to a professional education and training organization to conduct training in a new profession shall be 60 000-150 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

22.1.7.when a foreign legal entity is granted a license to engage in accreditation activities of educational institutions in Mongolia shall be 5 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.8. for reissue of education accreditation shall be 35 000-85 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

22.1.9. for setting up a general educational school that serves on the country scale shall be 26 000-65 000 tugrugs.

/This sub-paragraph was revoked according to the law as of January 6, 2023/

22.1.10.for issuing a license for establishing kindergartens and schools with foreign investment shall be 1 500 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

22.1.11.for issuing a license for establishing a general education school with international program shall be 2 500 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

22.1.12.for issuing a simple permit to establish a high school of general education affiliated to a university or institute shall be 3 000 000 tugrugs.

/This sub-paragraph was added according to the law as of January 6, 2023/

Article 221.Amount of stamp duty for carrying out business activities in cultural sector

/This Article was added according to the law as of July 7, 2020/

221.1.The following amount of stamp duty for a license shall apply to business activities in cultural area:

221.1.1.1000-2000 tugrugs to register historical, cultural invaluable object and issue a certificate;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

221.1.2.40 000-300 000 tugrugs for carrying out archeological and paleontological clearance research and issuing a permit from it for allocating land for constructing cities, settlements, building roads, constructing hydro power plants, conducting mineral exploration and exploitation;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

221.1.3.for issuing a permit to cross the historical and cultural movable heritage through state border shall be 20 000-50 000 tugrugs, 12 000-30 000 tugrugs for extension of permit if required;

/This sub-paragraph was modified according to the law as of January 6, 2023/

221.1.4.300 000-500 000 tugrugs to issue permit of restoration of cultural heritage, conducting search, excavation, research of paleontology, archeology.

/This sub-paragraph was revoked according to the law as of January 6, 2023/

221.1.5. for issuing a license for carrying out activities of museum shall be 300 000-500 000 tugrugs;

/This sub-paragraph was added according to the law as of January 29, 2021/

/This sub-paragraph was amended according to the law as of January 6, 2023/

221.1.6.for issuing a permit to engage in mediating activities of a cultural worker shall be 400 000-600 000 tugrugs;

/This sub-paragraph was added according to the law as of July 2, 2021/

221.1.7.for issuing a license to a foreign citizen or legal entity to shoot a film in the territory of Mongolia for the purpose of making a film shall be 300 000-500 000 tugrugs;

/This sub-paragraph was added according to the law as of July 2, 2021/

/This sub-paragraph was modified according to the law as of January 6, 2023/

Article 23.Amount of stamp duty for issuing a permit for operating in fuel and energy sector

23.1.Stamp duty shall be collected in the following amounts for issuance of a license to set up and construct energy generation facility using solar, wind, hydro or fuel power:

/This paragraph was amended according to the law as of January 6, 2023/

23.1.1.for issuance of a license to construct and set up energy generation facility with capacity of 0.1-5MW, using solar, wind, hydro or fuel power shall be 12 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.2.for issuance of a permit to construct, set up and repair energy generation facility with capacity of 0.1-100MW, using solar, wind, hydro or fuel power, and its adjustment and related services shall be 25 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.3.for issuance of a license to construct, set up and repair energy generation facility with capacity of over 100MW, using solar, wind, hydro or fuel power, and its adjustment and related services shall be 37 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.4.for issuance of a license for set up and maintenance of transmission line and substation with capacity of 0.4-15kW, and its test setup and related services shall be 12 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.5.for issuance of a license for set up and maintenance of transmission line and substation with capacity of 0.4-35kW, and its test setup and related services shall be 12 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.6.for issuance of a license for set up and maintenance of transmission line and substation with capacity of 0.4-110kW, and its test setup and related services shall be 25 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.7.for issuance of a license for set up and maintenance of transmission line and substation with capacity of over 220kW, and its test setup and related services shall be 37 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.1.8.for issuance of a permit to set up coal powered energy generation facility shall be 50 000 tugrugs per 1 MW; for issuance of a permit to construct and set up energy generation facility and power grid, using renewable energy sources shall be 25 000 tugrugs per 1 MW;

23.1.9.for issuance of license to produce, transmit, dispatch, import, export, distribute, supply and sell energy shall be 1 000 000 tugrugs per license;

/This sub-paragraph was amended according to the law as of January 6, 2023/

23.1.10.for issuing a license for the design and development of energy buildings 25 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

23.1.11.for issuing a license for gas supply activities shall be 1 000 000 tugrugs per license.

/This sub-paragraph was added according to the law as of January 6, 2023/

23.2.Stamp duty shall be collected in the following amounts for issuance of a license for providing services in installation and maintenance of boilers, pressure containers, pipelines:

23.2.1.for issuing a license for the installation, repair, testing and adjustment of furnaces, pressure vessels, heat pipelines, heat transfer centers with a pressure of 0.07-1.6 MPa, its related works and services shall be 12 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.2.2.for issuing a license for the installation, repair, testing and adjustment of furnaces, pressure vessels, heat pipelines, heat transfer centers with a pressure of 0.07-4.0 MPa, its related works and services shall be 12 500 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.2.3.for issuing a license for the installation, repair, testing and adjustment of furnaces, pressure vessels, heat pipelines, heat transfer centers with a pressure of 0.07-8.0 MPa, its related works and services shall be 25 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.2.4.for issuing a license for the installation, repair, testing and adjustment of furnaces, pressure vessels, heat pipelines, heat transfer centers with a pressure of over 8.0 MPa, its related works and services shall be 25 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

23.2.5. 12 500 tugrugs for issuing a license for the installation, repair, testing and adjustment of equipment operating at a pressure below 4.0 MPa kgh/cm2;

/This sub-paragraph was added according to the law as of January 6, 2023/

23.2.6. 25 000 tugrugs for issuing a license for the installation, repair, testing and adjustment of equipment operating at a pressure above 4.0 MPa kgh/cm2.

/This sub-paragraph was added according to the law as of January 6, 2023/

23.3.Stamp duty shall be collected in the following amounts for issuance of a license to engage in renewable energy business:

23.3.1.for issuance of a license to produce electricity and heat to an entity, which generates renewable energy-300 000 tugrugs;

23.3.2.for issuance of a license for power dispatching to an independent generator of renewable energy-75 000 tugrugs;

23.3.3.for issuance of a license to an independent generator of renewable energy to provide power without dispatching-60 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

Article 24.Amount of stamp duty for the issuance of permits to carry out activities in social welfare and employment

24.1.Stamp duty shall be collected in the following amounts for the issuance of licenses and permits to carry out activities in social welfare and employment:

/This paragraph was modified according to the law as of December 24, 2021/

24.1.1. 1 000 000-3 000 000 tugrugs for issuing a license to engage in employment abroad or to provide intermediation services for internships;

/This sub-paragraph was modified according to the law as of December 24, 2021/

24.1.2. 1 000 000-3 000 000 tugrugs for issuing a license to mediate in hiring a foreign employees;

/This sub-paragraph was modified according to the law as of December 24, 2021/

/This sub-paragraph was revoked according to the law as of January 6, 2023/

24.1.3.for extending the license of mediating shall be 500 000-1 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of December 24, 2021/

24.1.4. 15 000-30 000 tugrugs per person for issuing invitations to employ foreign workers, issuing permits, extending, transferring, removing from registration, and providing services through identification and reference.

/This sub-paragraph was modified according to the law as of December 24, 2021/

/This Article was modified according to the law as of June 9, 2011/

Article 25.Amount of stamp duty for the issuance of permits to carry out activities in production and trade

25.1.Stamp duty shall be collected in the following amounts for the issuance of permits to carry out activities production and trade:

25.1.1. /This sub-paragraph was revoked according to the law as of June 9, 2011/

25.1.2.issuance of a permit by relevant authorized organizations to business entities and organizations to sell explosives and blasting accessories over required demand, to sell pyrotechnical tools shall be 20 000 – 50 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 9, 2011/

/Addendum was made to this sub-paragraph according to the law as of January 30, 2020/

25.1.3.issuance of a permit by police to vehicles to transport explosives and blasting accessories shall be 10 000-25 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.4.issuance of a special permission to manufacture, import, export of explosives and blasting accessories and carry out blasting operations shall be 3 250 000 tugrugs, license for manufacture, import, entertainment use of pyrotechnical tools shall be 1 250 000 tugrugs;

/Addendum was made to this sub-paragraph according to the law as of January 30, 2020/

25.1.5.Stamp duty shall be collected in the following amounts for the activities related to exploration and exploitation of minerals:

25.1.6.issuance and extension of a license to import tobacco shall be 14 000 000 tugrugs;

25.1.7.issuance of a license to carry out metallurgy and machinery production shall be 200 000-500 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.8.issuance of a license to carry out activities of production and technology park shall be 15 000 000-20 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of July 5, 2022/

/This sub-paragraph was amended according to the law as of January 6, 2023/

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.9.issuance of a license to produce various wares with precious metals and gem stones shall be 800 000-2 000 000 tugrugs.

/This sub-paragraph was amended according to the law as of January 6, 2023/

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.10.Stamp duty shall be collected in the following amounts to carry out production of petroleum products:

25.1.10.а.issuance of a license to carry out production of petroleum products  shall be 5 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.10.b.stamp duty shall be collected in the following amounts for issuance of a license to engage in wholesale trade of petroleum products:

25.1.10.b.1.for issuance of a license to engage in sales of gasoline, diesel fuel and aviation fuel-50 000 000 tugrugs;

25.1.10.b.2.for issuance of a license to engage in sales of fuel gas-1 000 000 tugrugs;

 /This sub-paragraph was amended according to the law as of January 6, 2023/

25.1.10.b.3.for issuance of a license to engage in wholesale trade of liquefied petroleum gas ballons /220gr-500gr/-100 000 tugrugs;

/This sub-paragraph was modified according to the law as of June 9, 2011/

25.1.10.c.issuance of a special permission to carry out activities in petroleum exploration and exploitation 5 000 000 tugrugs;

25.1.10.d.extension of license of exploitation and/or exploration shall be 4 000 000 tugrugs per year;

25.1.10.e.extension of period of mineral deposit use agreement shall be 5 000 000 tugrugs;

25.1.11.issuance of license of residual deposit use, and/or extension of the license shall be  5,000,000 tugrugs each.

/This sub-paragraph was added according to the law as of November 10, 2016/

25.1.12.issuance of license to be issued by the state central administrative body in charge of geology and mining matters set out in paragraphs 12.4 and 17.9 of the Law on Control over Circulation of Explosives and Blasting Tools shall be 100 000 tugrugs.

/This sub-paragraph was amended according to the law as of January 6, 2023/

/This sub-paragraph was added according to the law as of January 30, 2020/

Article 26.Amount of stamp duty for the issuance of permits to carry out activities in food, agriculture and light industry

26.1.Stamp duty shall be collected in the following amounts for the issuance of permits to carry out activities in food, agriculture and light industry:

26.1.1.issuance of a license to plant tobacco plants and produce tobacco-7 500 000 tugrugs, and extension of validity period of the license to plant tobacco plants and produce tobacco-4 500 000 tugrugs;

26.1.2.issuance of a license to produce spirit shall be 20 000 000-200 000 000 tugrugs based on strength, and the extension of its validity period shall be 10 000 000-100 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

26.1.3.issuance of a license to produce and import alcohol shall be 100 000 000 tugrugs; and extension of its validity period shall be 50 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

26.1.4.issuance of a license to produce and  import beer shall be 50 000 000 tugrugs; and extension of its validity period shall be 25 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

26.1.5.issuance of a license to produce and import wine shall be 20 000 000 tugrugs; and extension of its validity period shall be 10 000 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

26.1.6.issuance of a permit to produce seeds of crops shall be 50 000-125 000 tugrugs;

26.1.7.issuance of a permit to produce, import and sell veterinary medications and medical tools shall be 240 000-600 000 tugrugs;

26.1.8.issuance of a license to import and sell chemicals to be used to protect plants shall be 8000-20 000 tugrugs;

26.1.9.for issuing a license for engaging in activities specified in paragraph 8.1, 12.7, 12.8, 12.9 and 12.10 of Law on Permits, and extension of such license shall be 80 000-200 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

issuance of a license to introduce deep-frozen animal seeds and embryos into production and services, and granting a license for the import and export of breeding improvement animals, and the extension of the period of the license shall be 80 000-200 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

26.2.Stamp duty shall be collected in the following amounts per head for the issuance of permit to export pedigree livestock:

/This paragraph was amended according to the law as of January 6, 2023/

26.2.1.pure-bred horse 80 000-200 000 tugrugs;

26.2.2.other breeding horse 60 000-150 000 tugrugs;

26.2.3.pure-bred breeding cow 60 000-150 000 tugrugs;

26.2.4.other breeding cow 40 000-100 000 tugrugs;'

26.2.5.pure-bred pig 7200-18 000 tugrugs;

26.2.6.sheep 24 000-60 000 tugrugs;

26.2.7.goat 24 000-60 000 tugrugs;

26.2.8.camel 120 000-300 000 tugrugs.

26.3.Stamp duty shall be collected in the following amounts for the issuance of permits for the importation of animal breeding products, supplements, medicines, and medical equipment:

/This paragraph was amended according to the law as of January 6, 2023/

26.3.1.embryo of pedigree cattle shall be 10 000-25 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

26.3.2.other products for animal breeding shall be 5000-50 000 tugrugs.

/This sub-paragraph was modified according to the law as of January 6, 2023/

26.3.3.for issuing a simple permit to import and export livestock and animal feed supplements, medicine, and medical equipment shall be 6 000-12 500 tugrugs.

/This sub-paragraph was added according to the law as of January 6, 2023/

26.4.When issuing a permit to export animals other than those specified in paragraph 26.2 of this law, a stamp duty shall be collected for each head of animals in the amount stated below:

/This paragraph was added according to the law as of January 6, 2023/

26.4.1.a horse 48 000-120 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

26.4.2.a cow 32 000-80 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

26.4.3.a sheep 19 200-48 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

26.4.4.a goat 19 200-48 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

26.4.5.a camel 96 000-240 000 tugrugs.

/This sub-paragraph was added according to the law as of January 6, 2023/

/This Article was modified according to the law as of June 9, 2011/

Article 27.Amount of stamp duty for the issuance of licenses and permits to carry out activities in health sector

27.1.Stamp duty shall be collected in the following amounts for the issuance of licenses and permits to carry out activities in health sector:

27.1.1.issuance of a special permit to manufacture, trade and import medicines, medical devices, equipment and apparatus, protheses and orthopedic 44 000-110 000 tugrugs;

27.1.2.issuance of a license to produce, import, export and supply drugs and medications with narcotic and psychotropic effects, and compounding medicine using narcotics plants-200 000 tugrugs; issuance of a license to engage in sales of drugs and medications with narcotic and psychotropic effects-50 000 tugrugs;

/This sub-paragraph was added according to the law as of January 6, 2023/

27.1.3.issuance of a license to pass drugs and medications with narcotic and psychotropic effects through the Mongolian border-500 000 tugrugs; for extension of such license-200 000 tugrugs;

27.1.4.for issuing a license for engaging in activities specified in paragraphs 13.8, 13.9, 13.10, 13.11, 13.12, 13.13, 13.14, and 13.20 of Article 8.1 of the Law on Permits shall be 120 000-400 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

27.1.5.issuance of a license to import, manufacture and supply biologically active products-40 000-100 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

27.1.6.issuance of a permit to experiment and introduce new methods to diagnose, cure and prevent from disease-8000-20 000 tugrugs.

27.2.Stamp duty shall be collected in the following amounts for the issuance of licenses to culture, incubate, store, conserve, transport, sell disease-causing bacteria and its poisons and pass them through the State border:

27.2.1.issuance of import license-6000-12 500 tugrugs;

27.2.2.issuance of export license-6000-12 500 tugrugs.

27.3.20 000 - 50 000 tugrugs shall be collected for issuance of a license to engage in activities to exterminate and disinfect insects and rodents;

27.4.Stamp duty shall be collected in the following amounts for the issuance of permits to medical professionals to treat, nurse and administer medications:

27.4.1.issuance of a license to medical practitioners, who graduated from educational institutions authorized to give medical science education, to perform professional activities for the period of two years-4000-10 000 tugrugs;

27.4.2.issuance of a permit to pharmacists, medical assistants, obstetricians, nurses, who passed the attestation exams, and to medical practitioners, who have worked for two years under the license specified in sub-paragraph 27.4.1 of this Law, to perform professional activities for the period of five years-2000-5 000 tugrugs;

27.4.3.issuance of a permit to foreign citizens and stateless persons, who received medical, pharmaceutical and nursing education and passed relevant examinations, to engage in activities to treat, administer medications and nurse for the period up to five years-120 000-400 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

27.5.for issuing a license for providing human medicines and medical devices at retail prices shall be 44 000-110 000 tugrugs;

/This paragraph was added according to the law as of January 6, 2023/

27.6.for issuing a simple permit to advertise medicines and biologically active products shall be 40 000 tugrugs.

/This paragraph was added according to the law as of January 6, 2023/

Article 28.Amount of stamp duty for issuance of permits to carry out activities in construction and urban development sector

/This Article was modified according to the law as of January 6, 2023/

28.1.Stamp duty shall be collected in the following amounts for issuance of permits to carry out activities in construction, urban development sector and land relations:

/This paragraph was modified according to the law as of January 6, 2023/

28.1.1.issuance of a license to develop construction designs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.2.issuance of a license for engaging in construction activities;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.3.issuance of a license to legal body to carry out production of construction materials;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.4.issuance of a license for engaging in production, assembly, maintenance service of hoisting facility and its parts;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.5.issuance of a permission for construction work;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.6.for new authorization of a professional organization for land management activities shall be 300 000 tugrugs; its extension shall be 200,000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.7.for new authorization of a professional organization for conducting land cadastre activities shall be 300 000 tugrugs; its extension shall be 200 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.8.for issuance of new license for geodesy, cartography production and service shall be 200 000-500 000 tugrugs, and its extension shall be 300 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.9.for issuing a permission to develop urban development documents shall be 360 000-900 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

28.1.10.for issuing a license for the operation, maintenance, and service of water supply and sewerage in cities and towns shall be 400 000 - 1 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

/This Article was modified according to the law as of June 9, 2011/

Article 29.Amount of stamp duty for issuance of permits to engage in business the the fields of road, transportation and tourism

29.1.Stamp duty shall be collected in the following amounts for issuance of licenses and permits to engage in business in the fields of road, transportation and tourism:

29.1.1.issuance of a license to build and use basic railway structure – 2 000 000 -5 000 000 tugrugs;

29.1.2.issuance of a license to manufacture, assemble basic railway structure and rolling stock and provide maintenance and repair services – 2 000 000 - 5 000 000 tugrugs;

29.1.3.issuance of a license to engage in railway transportation-6 400 000-16 000 000 tugrugs;

29.1.4.issuance of a license to build paved road for transportation-400 000-1 000 000 tugrugs;

29.1.5.issuance of a license to build roads and facilities except those specified in 29.1.4 of this Law-120 000-300 000 tugrugs per classification; for issuance of a permit to provide maintenance and repair service for roads and bridges-120 000-300 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

29.1.6.issuance of a license to conduct a technical inspection on vehicles-112 000-280 000 tugrugs;

29.1.7.issuance of a license to perform flights with aircrafts-60 000-150 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

29.1.8.issuance of a fit for flight certificate-16 000-40 000 tugrugs;

29.1.9.stamp duty shall be collected in the following amounts for issuance of licenses to run operations of waterborne transport:

29.1.9.a.140 000-350 000 tugrugs for a medium size ship;

29.1.9.b.80 000-200 000 tugrugs for a small size ship;

29.1.9.c.40 000-100 000 tugrugs for a small size motor boat.

29.1.10.issuance of a license to manufacture state number plate of vehicles-580 000 - 1 450 000 tugrugs;

29.1.11.State registration of an aerodrome with full time operation-18 000-44 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

Article 30.Amount of stamp duty for the issuance of permits to carry out activities in the field of information communication and technology

/This Article was modified according to the law as of January 6, 2023/

30.1.For the issuance and its extension of licenses for activities in the field of communication and information technology, a stamp duty is charged in the amount specified below:

/This paragraph was modified according to the law as of January 6, 2023/

30.1.1.for issuing a license for engaging activities of digital signature certificates shall be 10 000 000 tugrugs, for extending the term of the license shall be 5 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.2.for engaging in commercial radio and television service-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.3.for engaging in consuming and providing services of data network-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.4.for engaging in telecommunications service-100 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.5.40 000 tugrugs in the capital and 20,000 tugrugs in aimags for public radio and television services;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.6.for engaging in transmission of multiple channels-80 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.7.for engaging in television and radio broadcasting service-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.8.for engaging in using radio frequency and radio frequency strip line-25 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.9.for engaging in activities of radio and television terrestrial network services-80 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.10.for engaging in establishing a space communication network, its operation and services-200 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.11.for engaging in establishing a communication network and its operation200 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.12.for engaging in information and communication network and infrastructure set up and maintenance service-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.13.for engaging in domestic postal service-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.14.for operating paid radio and television services-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.1.15.for engaging in international postal service-50 000 tugrugs;

/This sub-paragraph was modified according to the law as of January 6, 2023/

30.2.For issuance of a registration certificate shall be 20 000 tugrugs.

/This paragraph was modified according to the law as of January 6, 2023/

/This Article was modified according the law as of June 9, 2011/

Article 31.Amount of stamp duty for the issuance of permits to carry out activities in standardization and measurement

/This Article was revoked according to the law as of May 9, 2019/

31.1.for issuance of a license to manufacture, install, provide maintenance and sell measuring equipment or tools – 200 000-500 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

Article 32.Amount of stamp duty for the issuance of permits by Customs

/In the title of this article, the word "specialized inspection" was changed to "Customs" by the law as of November 11, 2022, and it shall be entry into force on January 1, 2023/

32.1.for issuance of an import/export certificate, of import notice for animal, plant, their by-products, products-4000-10 000 tugrugs.

/This Article was modified according to the law as of June 9, 2011/

Article 33. Amount of stamp duty for the issuance of permits to implement state fire inspection

33.1.Stamp duty shall be collected in the following amounts for the issuance of permits to implement state fire inspection:

33.1.1.for issuance of a fire safety permit to store and use combustible, flammable materials /natural oil products, flammable gas or liquid/:

/This sub-paragraph was revoked according to the law as of January 6, 2023/

33.1.1.a.storage of petroleum products and flammable gas:

/This sub-paragraph was revoked according to the law as of January 6, 2023/

33.1.1.b.for fuel and gas stations-40 000-100  000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

33.1.1.c.for retailors of gas-6000-12 500 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

33.1.1.d.for using explosives-120 000-300 000 tugrugs;

/This sub-paragraph was revoked according to the law as of January 6, 2023/

33.1.2.When making a inspection and concluding a conclusion on the design of new construction of buildings and structures:

/This sub-paragraph was modified according to the law as of January 6, 2023/

33.1.3.for inspection and issuance of a permit for the design of building extension, structure, power source and power grid-20 000-50 000 tugrugs;

33.1.4.according to paragraph 6.1.3 of the Law on Fire Safety, for monitoring and concluding whether fire safety requirements are met during the construction and use of buildings-25 000 tugrugs.

/This sub-paragraph was modified according to the law as of January 6, 2023/

/This Article was modified according to the law  as of June 9, 2011/

Article 34.Amount of stamp duty for the issuance of permits in radioactive minerals and nuclear energy

34.1.Stamp duty shall be collected in the following amounts for the issuance of permits in radioactive minerals and nuclear:

34.1.1.for issuance of a license to build, reconstruct, modify and decommission nuclear devices 100 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 9, 2011/

34.1.2.for issuance of a license to use nuclear devices 550 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 9, 2011/

34.1.3.for issuance of a license to own, use and sell nuclear substances 80 000 000 tugrugs;

34.1.4.for issuance of a license to import, export, transport nuclear substances and dump the waste 8 500 000 tugrugs;

34.1.5.for issuance of a license to export, transport radioactive minerals, to dump the waste and land rehabilitation after its utilization 250 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 9, 2011/

34.1.6. /This sub-paragraph was revoked according to the law as of June 9, 2011/

34.1.7. /This sub-paragraph was revoked according to the law as of June 9, 2011/

34.1.8. /This sub-paragraph was revoked according to the law as of June 9, 2011/

34.1.9.for issuance of a license in regard with the import of radioactive minerals 250 000 000 tugrugs;

/This sub-paragraph was amended according to the law as of June 9, 2011/

34.1.10.for issuance of a license for transportation of radioactive minerals and land rehabilitation-10 000 000 tugrugs;

/This sub-paragraph was added according to the law as of June 9, 2011/

34.2.Stamp duty shall be collected in the following amounts for issuance of license to engage in business related with usage, storage and transportation of a radiation source:

34.2.1.for issuance of special permission to engage in business related with usage, storage and transportation of a radiation source, except X-ray equipment:

34.2.2.Issuance of license to engage in business related with usage, storage and transportation of X-ray equipment:

/This paragraph was modified according to the law as of June 9, 2011/

Article 35.Amount of stamp duty for issuing permits by aimag, city, soum, and district's state administrative organizations and Governors

/Amendment was made to the title of this Article according to the law as of April 22, 2022/

35.1.Stamp duty shall be collected to issue licenses and permits by aimag, city, soum, and district's state administrative organizations and Governors in the following amounts:

/This paragraph was amended according to the law as of April 22, 2022/

35.1.1.for granting a permit to set up a health organization except for the health organizations with national scale service or foreign investment by aimag/ city Governor 120 000-400 000 tugrugs;

35.1.2.for issuing a license to provide cosmetic therapy services by legal entities except than those with foreign investment by aimag/ city Governor 200 000-500 000 tugrugs;

35.1.3.for granting a license to set up a general educational school or kindergarten 150 000-250 000 tugrugs;

/This sub-paragraph was amended according to the law as of January 6, 2023/

35.1.4.for issuing a license to engage in productions with air contaminating emissions or harmful physical influences 200 000-1 000 000 tugrugs;

/This sub-paragraph was modified according to the law as of July 7, 2021/

35.1.5.for issuing a permit to sell cigarettes 100 000-500 000 tugrugs;