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2023.06.13

Regional knowledge exchange

"MONGOLIA"

Odonchimeg Tsedenbal

Ulaanbaatar city

GENERAL

DEPARTMENT OF TAXATION

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47%

47%

51%

44%

2019

2020

2021

2022

COMPARISON OF TOTAL TAX REVENUE WITH MINING

(1 thousand tugrug)

47%

47%

51%

44%

GENERAL

DEPARTMENT OF TAXATION

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2015

2017

2018

2019

2019

Become member

Mongolia joined OECD/G20 Inclusive Framework on BEPS

Global forum

Mining Taxation Technical assistance program

The OECD & IFG launched “BEPS in Mining Deep dive program”

IGF in Mongolia

Highlighted assistance:

  • International taxation legal framework
  • Transfer Pricing
  • Ring fencing
  • EOI
  • AEOI
  • GAAR

GENERAL

DEPARTMENT OF TAXATION

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​

Transfer Prising Risk

​

Transfer Pricing auditing approach

​

EOI

​

Functional interview

​

228 million US dollars in compensatory taxes and reduced deficit by 1.5 billion US dollars

​

94.6 thousand US dollars taxes

06

01

02

03

04

05

TIWB programme on

BEPS in Mining Deep Dive

GENERAL

DEPARTMENT OF TAXATION

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THANK YOU FOR YOUR

ATTENTION

1

GENERAL

DEPARTMENT OF TAXATION