1.  A citizen of Mongolia, foreign national and stateless person who resides in Mongolia shall be registered by filling the form TB-03 in the corresponding tax authority within one month from the day of earning taxable income and tax authority shall open personal record and issue ''Taxpayer's income and tax registration book'' and certificate of taxpayer.
2. A citizen of Mongolia, a foreign national and stateless person who resides in Mongolia shall submit following documents to register.

2.1 Copy of Identification Card

2.2 For foreign national and stateless person, a proof of residence from the relevant country, passport, and a Temporary Residency Certificate of stateless person issued from Mongolia Immigration Agency.

2.3 Photo /3x4/ 2 copies

3. Legal entity, individual who give income to taxpayer who is the resident or nonresident of Mongolia, shall submit a withheld tax report and information in the appendix forms of TT-11(1), TT-11(2), TT-12(1), TT-12(2) to the corresponding tax authority and based on this information withheld taxpayer shall be registered in taxpayer registration.
4. According to the ''Information Exchanging Regulation'' between General Authority of State Registration and General Department of Taxation, General Department of Taxation shall receive Information of registered individual in State Registration by electronic format and upload it to the window of ''Inquiry of Individual Registration'' of a ''Tax Act'' program.
5. When individual register for taxpayer by electronic format, shall go to program located in the Tax authority website and truly fill the form and sent it to the Tax Authority.
6. Tax authority shall create the taxpayer’s personal electronic record based on the Information of citizen registration received by electronic format and issue a certificate of taxpayer.