According to Personal Income Tax Law, a taxpayer is classified as a permanent resident and a non-resident taxpayer residing in Mongolia. A permanent resident taxpayer of Mongolia is classified as an individual who meets one of the following conditions:

• Resided in Mongolia for a total of 183 days or more in the consecutive 12 months;

• income earned and sourced from Mongolia composing 50% or more of the taxable income within Mongolia.

Accordingly, the “Regulation on identifying, registering, and the registration removal of permanent and non-resident taxpayers of Mongolia” was approved by Decree No. A/266 by the Chairman of the General Tax Authority on December 20, 2019.

Please click here for the Regulation.

2020.02.04