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The Parliament of Mongolia adopted tax reform package including the General Tax Law, Law on Corporate income tax, Law on Value added tax and Law on Personal income tax which shall take effect on 1 January 2020.
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Background
The Parliament of Mongolia adopted tax reform package including
the General Tax Law, Law on Corporate income tax, Law on Value
added tax and Law on Personal income tax which shall take effect on
1 January 2020.
We have analyzed amendments and new articles of the revised
corporate income tax law. The new articles included detailed
definition and regulation of the earned income in or from Mongolia,
foreign corporate entity with its head office in Mongolia,
deductible expenses, representative office, mining license,
ultimate owner, country by the country report on transfer pricing
and simplified mode etc.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
