Amendment to the general tax law

1. Unofficial translation
LAW OF MONGOLIA
Date: 9 November 2017 Ulaanbaatar city
AMENDMENT TO THE GENERAL TAX LAW
Article 1. The following paragraphs and provisions shall be added to the General tax law:
1. Article 13.4.9:
13.4.9. Information of the final holder of the legal person holding the right to possess and
use land and the legal person holding minerals mining license.”
2. Article 18.1.15:
“18.1.15. other similar obligation as provided by law.”
3/. Articles 711
.10 and 711
.11:
“711
.10. State administrative body in charge of geological and mining issues shall deliver
to the state administrative body in charge of tax issues information of the registration of issuance
and transfer of mineral license on a monthly basis.”
711
.11. State administrative body in charge of legal entity state registration shall deliver
to the State administrative body in charge of tax issues information of changes to the state
registration of legal entity and the registration of final holder on a monthly basis.”
Article 2. Article 18.1.14 of the General tax law shall be restated as follows:
“18.1.14. to deliever to corresponding tax office information of the final holder of the
legal person holding the right to possess and use land and the legal person holding mineral
license, and information of changes made to the above information within 10 days of the
decision.”
Article 3. This law shall come into force from 1 January 2018.

2. SIGNATURE