Law on livestock tax.

The purpose of this Law is to regulate the issues related to imposition of tax on the number of livestock in the territory of Mongolia, payment of this tax to the budget and reporting. A herder or a person owning livestock located in the territory of Mongolia shall be a taxpayer. A tax shall be imposed on the number of livestock in the territory of Mongolia owned by a taxpayer. The number of livestock to be taxed in a given tax year shall be determined based on the results of the previous year's livestock census conducted in accordance with the Law on Statistics. In order to impose tax and determine the number of livestock, the relevant state organization and authorized person shall provide the tax administration with information on livestock census, registration information and information on livestock genetic resources. A taxpayer shall pay the tax imposed in accordance with this Law in two equal installments between July 15 and December 15 of the current year to the state budget or to the budget of the district where the number of livestock owned is registered. A taxpayer may pay tax in advance.