New registration.

  • Newly originated legal entity when receive certification from the registration organization shall register within 14 business days by filling in forms TB-01 and TB-02 for taxpayer. The tax authority shall open personal document for the taxpayer, present a certificate to the taxpayer and submit a description about taxpayer registration to the General Authority of State Registration.
  • 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 legal entity in State Registration by electronic format. Following 7th article of this regulation along with criterion index duty organization belongs, shall be determined and be stored in registration database of related Taxation office by electron.
  • Information of newly registered entity who has to be appeared as “queued” and according to the General Law of Taxation along with article 13, this has to be changed to ''regular'' manner.
  • According to the article 13 of the General Law of Taxation, taxpayers who not registered in indicated time, shall be notified through phone or email on the taxpayers' legal obligation to register in due course.
  • The procedures of registration, amendments and removing from registration database for the taxpayers who newly established through reforming structures, shall be regulated by the article 21 and 22 of Legal Entity Registration Law of Mongolia.
  • From the day of receiving the ''Certificate of Taxpayer'' the business entity shall be registered as an individual income withholding taxpayer and corporate income taxpayer, organization shall be registered as a withholding taxpayer. For other types of taxes, taxpayer shall be registered according to the relevant tax laws from the day of registration.
  • General Department of Taxation shall approve design of “Certification of Taxpayer”.