Legal Document

Title: Law on Excise Tax
Type: Law
Issuing Agency: Ministry of Road and Transport Development
Responsible Agency: Customs General Administration
Issuing Date: 29-06-2006


29 Jun, 2006                                                                                    Ulaanbaatar



Article1. Purpose of the Law

        1.1. The purpose of this law is to impose excise tax on certain domestic and imported goods, as well as special purpose machinery and equipment used in paid puzzles and gambling activities, as well as on individuals and legal entities engaged in such activities; and to regulate its payment to the budget.

Article 6. Amount of excise tax to be imposed

        6.3. If a passenger car specified in 4.1.4 of this Law is imported, the following amount of excise tax shall be imposed depending on the year of manufacture and engine cylinder capacity:….

        6.8. The Government shall set the excise tax rate at 0-50 percent of the amount specified in Article 6.3 of this Law.


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