Statutory Timeframes and Procedures for Filing Complaints Against Tax Assessments

In this article, we present a brief overview of the timeframes and procedures for filing a complaint against a tax audit assessment act, as stipulated in the General Taxation Law of Mongolia.

A "tax assessment act" refers to a reassessment act, an act confirming the assessment and payment of value-added tax (VAT), or a tax refund act issued by a state tax inspector. [1]

If a taxpayer disagrees with the tax assessment act in whole or in part, they may file a complaint with the Dispute Resolution Council within 30 days from the date of receiving the act. [2]

Taxpayers shall file their complaints according to the following jurisdictions: [3]

1. Taxpayers operating in the capital city shall file with the Dispute Resolution Council under the Capital City Tax Department;

2. Taxpayers operating in Aimags (provinces) or Soums shall file with the Dispute Resolution Council under the respective Aimag Tax Department;

3. Large taxpayers shall file with the Dispute Resolution Council under the General Taxation Authority.

   
   

The Dispute Resolution Council shall resolve the complaint within 30 days from the date of submission by the taxpayer. If necessary, this period may be extended once by up to 30 days. [4]

If the taxpayer disagrees with the resolution of the Dispute Resolution Council, they have the right to appeal to the Administrative Court of First Instance of competent jurisdiction within 30 days from the date of receiving the resolution. [5]

Therefore, if a taxpayer does not agree with a tax assessment act, they must file their complaint within the statutory period. Failure to do so risks losing the right to file a complaint.

Sources:

[1] General Taxation Law, Article 6, Section 6.1.26

[2] General Taxation Law, Section 47.1

[3] General Taxation Law, Sections 47.5.1 and 47.5.2

[4] General Taxation Law, Sections 47.15 and 47.16

[5] General Taxation Law, Section 47.19

Disclaimer: This article is intended for general informational purposes only and have been prepared in accordance with the laws in effect at the time of writing. For legal advice, please consult a professional attorney.