Key Benefits:
(Summit 7th ordinary meeting of the Government of the People of the Autonomous Region of Mongolia, held on 17 August 2007 to consider the adoption of the Decree No. 149 of 23 August 2007 published from the date of publication) Article 1 establishes this approach in the light of the provisions of the Special People's Republic of China Road Tax Regulations. Article 2, in the administrative area of the self-government zone, all vehicles, vessels (hereinafter referred to as car boats) or the taxpayers that manage artificial car vessel taxes shall pay their shipping taxes in accordance with the provisions of the Provisional Regulations on Cyber Taxation of the People's Republic of China and the scheme. The owner or the manager of the tax shall pay the vessel without paying the vessel. The application of the tax on the vehicle vessel is carried out in accordance with the Interim Lobby Tax of the Integral Autonomous Region of Mongolia, annexed to this scheme. In addition to the tax-free vehicle vessel under the Special People's Republic of China Road Tax Regulations, the self-governing area exempts urban, rural public transport boats from shipping taxes. The city, the rural public transport vehicle vessel referred to in the previous paragraph is a vehicle ship engaged in public transport within the city, the flag city and the town of Suwood. Article 5 The taxpayer shall tax the following places as provided by local tax authorities: (i) The taxpayer's own declaration of the payment of the vessel's tax, which is taxed at the location of the taxpayer; (ii) The payment of the vessel tax by the author of the obligation to pay for the purpose of taxing the place of the payer; (iii) The truck vessel used by the taxpayer across the area to be registered by the vehicle vessel; (iv) There are special circumstances that require adjustments in the tax area, which are determined by local tax authorities in the self-government area. Article 6 The tax year was due to 1 January to 31 December. Article 7. Revenues for motor vehicle traffic accident liability insurance operations insurance agencies for motor vehicle vessel taxes should be collected by law. Article 8. Insurance institutions engaged in compulsory insurance for motor vehicle traffic accidents should be distributed or paid to local tax authorities in a timely manner, in accordance with the relevant provisions. Article 9 regulates the collection of shipping taxes and is implemented in accordance with the National People's Republic of China's Tax Excise Management Act, the Provisional Regulations on Cyber Taxation of the People's Republic of China and this approach. Article 10 is implemented since the date of publication. The Rules for the Application of the Liquidation of the Carriage of the Self-Autonomous Region of Mongolia, issued by Decree No. 75 of 5 August 1996. Annex |
