Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Mongolia

Recent developments relating to MAP in Mongolia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• Drafting of an update to the MAP request form and the other additional information form.

Latest Action 14 Peer Review report

Mongolia is yet to be peer reviewed under Action 14.

Tax treaty network of Mongolia

• 26 treaties, applicable to 26 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Mongolia's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
26	0	0

Source: OECD

Mongolia's MAP programme

Organisation of competent authority function

• two persons:

  • one head of unit

  • one person working on MAP cases who works on other tasks as well).

• contact persons for MAP requests:

  • Mr. Ganbat Jigjid, Secretary of StateMinistry of Finance of Mongolia, S.Danzan Street, Government Building II Corp D, Ulaanbaatar 15160, Mongolia Tel: [phone]; Email: [e-mail]

  • Mr. Telmuun Byambaragchaa, Director of Tax Policy Department Ministry of Finance of Mongolia, S.Danzan Street, Government Building II Corp D, Ulaanbaatar 15160, Mongolia Tel: [phone]; Email: [e-mail]

  • Mr. Zayaabal Batjargal, Commissioner of the General Department of Taxation 5/1 United National Street, 4th khoroo, Chingelt District, Ulaanbaatar, Mongolia Tel: [phone]; Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	No MAP profile published	-

Overview of Mongolia's MAP Statistics for 2022

Mongolia did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-mongolia.pdf for details with respect to Mongolia's MAP Statistics.