(2022.07.08-ны өдрийн орчуулга)           Unofficial translation

ON GASOLINE AND DIESIL FUEL TAX

Article 1. Purpose of the law

The purpose of this law is to regulate relations concerning to impose the tax on gasoline and diesel fuel and the payment of this tax to the budget.                                    

Article 2. Legislation on gasoline and diesel fuel tax

The legislation on gasoline and diesel fuel tax /hereinafter referred to as "tax" in this law/ shall consists of the General Taxation Law, this law and other legal acts enacted in conformity with them.

Article 3. Taxpayer

Business entities and organizations belonging to all types of ownership that produced and import gasoline and diesel fuel in the territory of Mongolia, as well as Mongolian citizens, foreign citizens and stateless persons (hereinafter referred to as "citizens") shall be taxpayers.

/This paragraph was amended according to the law as of November 9, 2001/

Article 4. Gasoline and diesel fuel to tax 

The following gasoline and diesel fuels shall be subject to tax:

1/all types of gasoline;

2/all types of diesel fuel.

Article 5. Indicators to tax calculation

The tax calculation indicators respect to shall be determined by the physical volume of imported gasoline and diesel fuel specified in Article 4 of this law.  

Article 6. Tax rate

The tax shall be imposed at the following rates per ton tax calculation indicators specified in Article 5 of this Law:

Article 7. Imposition of tax

The tax on gasoline and diesel fuel produced in the territory of Mongolia shall be imposed by the National tax authority, and tax on gasoline and diesel fuel imported into the territory of Mongolia shall be imposed by the Customs authority respectively at the rates specified in the Article 6 of this Law.

/This paragraph was amended according to the law as of November 17, 2000/

/This paragraph was modified according to the law as of November 9, 2001/

Article 8. Payment of tax and reporting

1.Business entities, organizations and citizens shall pay tax on imported gasoline and diesel fuel to the customs authority within 30 calendar days from the date of imported of the gasoline and diesel fuel into the territory of Mongolia.

/This paragraph was amended according to the law as of November 17, 2000/

2.Business entities, organizations and citizens shall submit quarterly tax report on imported gasoline and diesel fuel to the customs authority within the 20th of the first month of the following quarter and annual report within February 10th of the following year and make final tax calculation.

3.Customs authority shall transfer the tax on gasoline and diesel fuel paid by business entities, organizations and citizens to the state budget within 3 calendar days after the tax is credited to the account.

The rate of this tax revenue to be collected into the road fund shall be approved by the Government.

/This paragraph was amended according to the law as of January 2, 2003/

4.Business entities, organizations and citizens shall pay tax on gasoline and diesel fuel produced in the territory of Mongolia to the state budget revenue account within the 15th of the following month.

/This paragraph was added according to the law as of November 9, 2001/

/This paragraph was amended according to the law as of January 2, 2003/

5.Business entities, organizations and citizens shall submit quarterly tax report on gasoline and diesel fuel produced in the territory of Mongolia to the National tax authority within the 20th of the first month of the following quarter and annual report within February 10th of the following year and make final tax calculation.

/This article was amended according to the law as of November 17, 2000/

/This paragraph was added according to the law as of November 9, 2001/

Article 9. Entry into force

This law enters into force on June 6, 1995.

CHAIRMAN OF THE STATE GREAT KHURAL OF MONGOLIA BAGABANDI.N