{"corpus":"public-20261112","url":"https://huuli.tech/huuli/14403/7","language":"mn","jurisdiction":"MN","law":{"id":"14403","title":"Татварын ерөнхий хууль /шинэчилсэн найруулга/","status":"active","applicability":"","enactedDate":"2019-03-22","editionDate":"2026-11-12T11:06:51.992Z","revision":"fdbb1d41d9b822f4d590b225b7a4f059e0abe72876f97bc066529a74aa203da3","sourceUnitCount":88},"article":{"key":"7","heading":"7 дугаар зүйл.Монгол Улсын татвар","chapter":"ХОЁРДУГААР БҮЛЭГ — МОНГОЛ УЛСЫН ТАТВАР","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721287202"},"provisions":[{"id":"p-7.1","counter":"7.1","text":"7.1.Монгол Улсын татвар нь албан татвар, төлбөр, хураамж /цаашид \"татвар\" гэх/-аас бүрдэнэ.","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721589073","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.1"},{"id":"p-7.2","counter":"7.2","text":"7.2.Монгол Улсын татвар нь доор дурдсан төрөлтэй байна:","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721133014","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2"},{"id":"p-7.2.1","counter":"7.2.1","text":"7.2.1.аж ахуйн нэгжийн орлогын албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721451401","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.1"},{"id":"p-7.2.2","counter":"7.2.2","text":"7.2.2.гаалийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721598929","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.2"},{"id":"p-7.2.3","counter":"7.2.3","text":"7.2.3.нэмэгдсэн өртгийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721333033","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.3"},{"id":"p-7.2.4","counter":"7.2.4","text":"7.2.4.онцгой албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721426092","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.4"},{"id":"p-7.2.5","counter":"7.2.5","text":"7.2.5.автобензин, дизелийн түлшний албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721976263","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.5"},{"id":"p-7.2.6","counter":"7.2.6","text":"7.2.6.ашигт малтмалын нөөц ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721705624","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.6"},{"id":"p-7.2.7","counter":"7.2.7","text":"7.2.7.ашигт малтмалын хайгуулын болон ашиглалтын тусгай зөвшөөрлийн төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721718322","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.7"},{"id":"p-7.2.8","counter":"7.2.8","text":"7.2.8.агаарын бохирдлын төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721961255","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.8"},{"id":"p-7.2.9","counter":"7.2.9","text":"7.2.9.улсын тэмдэгтийн хураамж;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721401163","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.9"},{"id":"p-7.2.10","counter":"7.2.10","text":"7.2.10.ус бохирдуулсны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721323813","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.10"},{"id":"p-7.2.11","counter":"7.2.11","text":"7.2.11.газрын тосны нөөц ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721249667","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.11"},{"id":"p-7.2.12","counter":"7.2.12","text":"7.2.12.газрын тос, уламжлалт бус газрын тосны хайгуулын болон ашиглалтын тусгай зөвшөөрлийн төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721328717","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.12"},{"id":"p-7.2.13","counter":"7.2.13","text":"7.2.13.хувь хүний орлогын албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721794481","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.13"},{"id":"p-7.2.14","counter":"7.2.14","text":"7.2.14.үл хөдлөх эд хөрөнгийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721010266","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.14"},{"id":"p-7.2.15","counter":"7.2.15","text":"7.2.15.малын тоо толгойн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721284966","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.15"},{"id":"p-7.2.16","counter":"7.2.16","text":"7.2.16.автотээврийн болон өөрөө явагч хэрэгслийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721629673","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.16"},{"id":"p-7.2.17","counter":"7.2.17","text":"7.2.17.ашигт малтмалаас бусад байгалийн баялаг ашиглахад олгох эрхийн зөвшөөрлийн хураамж;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721424439","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.17"},{"id":"p-7.2.18","counter":"7.2.18","text":"7.2.18.газрын төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721313621","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.18"},{"id":"p-7.2.19","counter":"7.2.19","text":"7.2.19.галт зэвсгийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721477263","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.19"},{"id":"p-7.2.20","counter":"7.2.20","text":"7.2.20.хотын албан татвар; /Энэ хэсэгт 2024 оны 06 дугаар сарын 05-ны өдрийн хуулиар өөрчлалт оруулсан../","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721666196","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.20"},{"id":"p-7.2.21","counter":"7.2.21","text":"7.2.21.нохой, муурын албан татвар; /Энэ заалтад 2023 оны 12 дугаар сарын 08-ны өдрийн хуулиар өөрчлөлт оруулсан./","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721219772","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.21"},{"id":"p-7.2.22","counter":"7.2.22","text":"7.2.22.өв залгамжлал, бэлэглэлийн албан татвар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721429519","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.22"},{"id":"p-7.2.23","counter":"7.2.23","text":"7.2.23.хог хаягдлын үйлчилгээний хураамж;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721871949","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.23"},{"id":"p-7.2.24","counter":"7.2.24","text":"7.2.24.байгалийн ургамал ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721721714","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.24"},{"id":"p-7.2.25","counter":"7.2.25","text":"7.2.25.усны нөөц ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721816514","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.25"},{"id":"p-7.2.26","counter":"7.2.26","text":"7.2.26.рашаан ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721366526","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.26"},{"id":"p-7.2.27","counter":"7.2.27","text":"7.2.27.ойн нөөц ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053722959487","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.27"},{"id":"p-7.2.28","counter":"7.2.28","text":"7.2.28.ан амьтны нөөц ашигласны төлбөр;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053722173250","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.28"},{"id":"p-7.2.29","counter":"7.2.29","text":"7.2.29.түгээмэл тархацтай ашигт малтмалын нөөц ашигласны төлбөр.","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053722693892","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.29"},{"id":"p-7.2.30","counter":"7.2.30","text":"7.2.30.генетик нөөц, генетик нөөцтэй холбоотой уламжлалт мэдлэг ашигласны үр шимийн төлбөр. /Энэ заалтыг 2021 оны 12 дугаар сарын 30-ны өдрийн хуулиар нэмсэн./","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1646799425679163","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.2.30"},{"id":"p-7.3","counter":"7.3","text":"7.3.Тодорхой төрлийн татварын харилцааг энэ хууль болон тухайн төрлийн татварын хуулиар зохицуулна.","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053722949424","tables":[],"url":"https://huuli.tech/huuli/14403/7#p-7.3"}],"relationships":{"items":[{"direction":"citedBy","lawId":"108","lawTitle":"Банкны тухай /шинэчилсэн найруулга/","articleKey":"11","heading":"11 дүгээр зүйл.Төлбөр тооцооны үйлчилгээ","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=108#1612768949995566","evidence":"Татварын ерөнхий хуулийн 7 дугаар зүйлд заасан албан татвар, төлбөр, хураамж төвлөрүүлэх гүйлгээнээс арилжааны бан","kind":"external","url":"https://huuli.tech/huuli/108/11"},{"direction":"citedBy","lawId":"14403","lawTitle":"Татварын ерөнхий хууль /шинэчилсэн 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тогтоох","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14403#1637053722964019","evidence":"Энэ хуулийн 7.2.8, 7.2.13, 7.2.14, 7.2.16, 7.2.17, 7.2.20, 7.2.21, 7.2.24, 7.2.26, 7.2.28, 7.2.29-д за","kind":"internal","url":"https://huuli.tech/huuli/14403/8"}],"page":1,"hasMore":false,"scope":"Mapped statutory references in this corpus, not an exhaustive legal relationship graph.","next":null},"officialSource":"https://legalinfo.mn/mn/detail?lawId=14403#1637053721287202","publisher":"ХуульTech"}