1.1. In accordance with Articles 38.1.20, 40.4, and 40.5 of the Law on Customs Tariffs and Customs Duties, customs and value-added tax (hereinafter referred to as "goods") on imported construction materials, infrastructure, and equipment (hereinafter referred to as "goods")

1.2. The Law on Customs Tariffs and Customs Duties of July 5, 2022 and the Law on Customs Duties of July 7, 2023 entered into force.

1.3. In this regard, the General Law on Open Taxes, the Law on Customs, the Law on Customs Duties, the Law on Customs Duties, the Law on Customs Duties, the Law on Customs Duties, the Law on Customs Duties, the Law on Value Added Tax, and other legal regulatory acts shall apply.

1.4.In the case of increasing tax expenses, partial payment, and tax exemption of the management of industrial and technological parks, units, and energy project implementing enterprises, the taxpayer (hereinafter referred to as the "taxpayer") is the taxpayer.

1.5.In accordance with Article 40.1 of the Law on Customs Tariffs and Customs Duties, the tax for the purpose of increasing the tax for up to 2 months and the partial payment of the productivity for these 2 months shall be considered as this year. (This section was added by the Government Resolution No. 79 of 2025)

2.1. The taxpayer shall participate in the relationship between tax increases, installment payments, and tax exemptions as follows:

2.1.1. accurately prepare the documents specified in this Regulation and submit them to the state administrative body in charge of tax energy issues (hereinafter referred to as the "state administrative body in charge of sectoral issues") for the purpose of satisfying the request;

2.1.2. periodically submit additional information and documents required by law in connection with the extension, installment payments, and tax exemptions from taxes;

2.1.3. accurately declare the goods in the contract in accordance with customs law and release them across the customs border;

2.14. The government maintenance service shall be responsible for the costs of exporting the goods and tax issues if they are not imported across the customs border in accordance with these Regulations and the contract;

2.1.5. Tax expenditures are extended, paid in installments, and tax-exempt goods are recorded and reported as fixed assets in accordance with accounting records and tax legislation, and used in accordance with gold;

2.1.6. Financial statements certified by an audit organization are destroyed and submitted annually;

2.1.7. Taxes included in the contract are subject to initial customs clearance and amendments are suspended, and tax debts are not created;

2.1.8. Have a customer system specified in Article 4.1.21 of the Law on Value Added Tax;

2.1.9. Do not organize tax schemes specified in Article 6.1.18 of the General Tax Law.

2.2. The central state administrative body responsible for the sector shall have the right to participate in the extension of tax payments, partial payment, and tax exemption relations as follows:

2.2.1. to obtain information on the taxpayer's tax increase, partial payment, and tax exemption activities;

2.2.2. to examine requests for tax exemption and partial production, to provide tax increases, partial payment, and to issue them;

2.2.3. to verify the list of imported goods with the customs authorities in accordance with the Harmonized Commodity Description and Coding System (hereinafter referred to as "BTCUS");

2.2. to determine the possibility of implementing imported goods directly from production;

2.2.5. to require additional information and documents from the taxpayer related to the need for tax protection and partial payment;

2.2.6. if the request for tax payment is refused in accordance with paragraph 2.2.2 of this Regulation, a written notification to the taxpayer prohibiting the confirmation of the relevant grounds;

2.2.7. send a request for the Government to resolve the issue of extending the tax reserve and partially resolving the issue to the state administrative center in charge of finance;

2.2.2.8. provide additional information and documents required by the state administrative center in charge of finance, health, and partial payment of health care services and supplies;

2.2.9. monitor the taxpayer's activities, investment, commissioning, and, in case of violations, propose to suspend the supply of goods to the taxpayer and the execution;

2.2.10. monitor the taxpayer's ability to register the goods received from the tax as fixed assets and use them for their intended purpose in accordance with the contract;

2.2.11. taxpayers shall provide information on the regulatory situation in accordance with Article 16.4 of the Law on the Legal Status of Industrial and Technological Parks;

2.2.12. monitor and be responsible for the completeness and accuracy of documents issued for extension, partial payment, and tax exemption.

2.3. The state administrative center in charge of finance and organization shall participate in relations with extension, partial payment, and tax exemption of tax expenses as follows:

2.3.1. the state administrative center in charge of tax issuance, extension, partial payment, and tax exemption shall approve the documents, the composition of which is approved by the state administrative center in charge of tax issuance, extension, partial payment, and tax exemption, and shall improve the legislation specified in the legislation specified in the legislation;

2.3.2. provide additional information and documents related to the extension, partial payment, and tax exemption arising from taxes to the state administrative center in charge of sectoral issues;

2.3.3. to increase taxes or refuse to collect partial payments due to the impossibility of applying the law, and to submit an official written request to the central state administrative body in charge of the sector, specifying the relevant grounds;

2.3.4. to organize the conclusion of contracts specified in the Government decision issued in accordance with Article 2.3.1 of this Regulation and in Article 4.1.5 of the Regulation

3.1. The investment amount of the industrial and technological park management and unit project is 20.0 (twenty) billion tugriks or more.

3.2. The capacity of new construction and expansion of energy project implementing enterprises is more than 5 megawatts for electricity and more than 1.5 megawatts for thermal energy, in accordance with Article 40.5 of the Law on Customs Tariffs and Customs Duties.

3.3. The products imported by the industrial and technological park management and unit are construction materials, infrastructure and equipment that support the construction industry and are aimed at capital investment. Goods to protect domestic production are understood as goods other than those specified in the "List of Products to be Purchased from Domestic Industries and Meet Standard Requirements" purchased by the Government Resolution No. 90 of 2019.

3.4. Goods imported by the unit of the enterprise implementing the energy project are equipment for its fixed assets and equipment for upgrading from production. The member of the Government in charge of energy issues for equipment to be imported from domestic production.

3.5. In accordance with Section 40.1 of the Law on Customs Tariffs and Customs Duties, the tax plan shall be increased to 2 months, and this work shall be carried out in accordance with Sections 7.2 and 7.7. (This section was added by the Government Resolution No. 79 of 2025)

4.1. The use of tax production extension, partial payment, and tax exemption activities shall be implemented as follows:

4.1.1. The taxpayer assigned to 3.1-3.4 of these Regulations shall submit an official written request for tax payment extension or partial payment to the state administrative center in charge of the following document group:

4.1.1.1. In the case of an energy project implementing enterprise, the supporting documents necessary for the expansion of the current operating source equipment and factors;

4.1.1.2. The list of imported goods, quantity, and unit price, including the identification of the capacity of the supplier of the goods, which fully meets the information;

4.1.1.3. The stage and period of import of the goods, the proposal for tax collection or partial production;

4.1.1.4. The taxpayer's tax risk assessment;

4.1.1.5. the taxpayer's previous and latest financial statements certified by an audit organization;

4.1.1.6. other relevant documents.

Including:

4.1.2.1. verify the documents specified in paragraph 4.1.1 of these Regulations against the documents forming the relevant special license and verify the accuracy of the documents;

4.1.2.2. determine, develop and issue the socio-economic impact of the project, and establish the control over the investment amount of the project in accordance with paragraph 3.1 of these Regulations;

4.1.2.3. analyze the financial situation of the taxpayer, determine its financial capacity, or determine the amount of tax to be paid in installments;

4.1.2.4. develop a draft tax payment and installment payment schedule based on the characteristics, benefits and implementation period of the project;

4.1.2.5.determine the possibility of using imported goods in production.

4.1.3.industry issues are the state administrative center 4. organization of this regulation shall provide the following documents to the state administrative center in charge of financing and operating the government control program for payment and installment payment in accordance with paragraph 1.2:

4.1.3.1.proposal, decision, and definition of the government member in charge of the tax-generating expansion and partial planning sector in accordance with paragraph 4.1.2 of this regulation;

4.1.3.2.the composition of documents specified in paragraph 4.1.1 of this regulation;

4.1.3.3.technical and economic justification specifying the amount of investment to be included in the tax calculation project, the implementation period, scope, and tax rate of the project, which is confirmed by the authorized official;

4.1.3.4.environmental control assessment confirmed by all authorized controls;

4.1.3.5. for the construction of buildings and structures, a design with the authority to work;

4.1.3.6. for the management and units of industrial and technological parks, the development plan of the relevant industrial and technological park, the proposal of the aimag and capital city Citizens' Representatives' Khurals that provided special assistance with a license;

4.1.3.7. for the management and units of industrial and technological parks, a list of park units with which the management has concluded agreements;

4.1.3.8. for the management and units of industrial and technological parks, an agreement on the use, partial processing and protection of taxes allocated to the management of the technological park, an assessment of the technical and technological level;

4.1.3.9. other relevant documents.

4.1.4.4. The state administrative center in charge of children's institutions is responsible for this work.

4.1.5. The government shall make decisions on increasing tax expenditures and paying them in installments, and grant the right to conclude agreements with the authority to pay taxes to members of the government in charge of sectors and finance;

4.1.6. The members of the Government responsible for the welfare sector and financial and control issues specified in Article 4.1.5 of these Regulations shall conclude a tax agreement in accordance with the model tax in Appendix 1 to these Regulations. The agreement shall be concluded by the member of the Government responsible for the rights, storage, finance and operation of the customs authority specified in the agreement. (Amended by Government Resolution No. 79 of 205 in February)

4.1.7. To increase the total budget expenditure for the supply of various household products by import, in accordance with the project, in accordance with the stages of the project.

5.1. The central state administrative body in charge of government affairs shall exercise control over the actions of taxpayers who have increased the government's taxes and fees.

5.2. The customs authority and the tax authority shall conduct joint inspections annually in accordance with special guidelines on the implementation of the taxpayer's obligations under the customs and tax laws.

5.3. The additional inspection provided for in Article 5.2 of this Regulation shall ensure that the taxpayer does not pay the taxes specified in Articles 38.1.20, 38.1.21, 40.4, and 40.5 of the Customs Tariff and Customs Tax Law on imported goods.

5.4. The joint inspection of the customs authority and the tax authority in accordance with Article 5.2 of this Regulation shall be carried out by the management center for financial, state control, and sectoral issues.

5.5. To conduct the taxpayer's activities in accordance with the law on contracts, to use, monitor, or suspend the implementation of the law and its tax-paying contracts.