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Economic Entity and Organization Income Tax Law of Mongolia, Mongolia
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Latest Version in WIPO Lex
Year of Version
1992
Dates
Adopted:
December 14, 1992
Type of Text
IP-related Laws
Subject Matter
Patents (Inventions),
Copyright and Related Rights (Neighboring Rights)
Notes
The notification by Mongolia to the WTO under article 63.2 of TRIPS states:
'The Law legalizes the amount of the tax to be imposed for the award of work of authors of scientific, literary and artistic work, patent owners.
Article 4(1)(8) provides that the income from royalties is subject to tax.
Article 6(1)(3-4) defines the tax rates on income from royalties and from various games, video and audio cassette and their recording service.
Date of entry into force: See Article 9 'Entry into force' for further details.
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Economic Entity and Organization Income Tax Law of Mongolia
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WIPO Lex No.
MN009