The registration number of the legal entities at the registration authority in the territory of Mongolia shall be the taxpayer’s number of such owner-financed organizations as the domestic and foreign business entities, budgetary and NGOs, religious organization, political parties, foundations, public organizations, and trade unions.

The tax authorities belonging to the organizations without a status of legal entities and representative offices of the foreign legal entities earning income in Mongolia shall issue a taxpayers’ number and register them as taxpayers with further issuance of taxpayer’s certificates.