{"corpus":"public-20261112","url":"https://huuli.tech/huuli/14407/12","language":"mn","jurisdiction":"MN","law":{"id":"14407","title":"Аж ахуйн нэгжийн орлогын албан татварын тухай /шинэчилсэн найруулга/","status":"active","applicability":"","enactedDate":"2019-03-22","editionDate":"2026-11-12T11:06:51.992Z","revision":"464bf102ff364e7abf6f696839b6268136704d0c956b15e4c53a59964a431c55","sourceUnitCount":33},"article":{"key":"12","heading":"12 дугаар зүйл.Албан татвар ногдох орлогыг хүлээн зөвшөөрөх","chapter":"ХОЁРДУГААР БҮЛЭГ — АЛБАН ТАТВАР НОГДОХ ОРЛОГО","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268792712"},"provisions":[{"id":"p-12.1","counter":"12.1","text":"12.1.Албан татвар төлөгч дараах нөхцөлд орлогыг хүлээн зөвшөөрнө:","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268875373","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.1"},{"id":"p-12.1.1","counter":"12.1.1","text":"12.1.1.барааг илгээсэн, эсхүл ачуулснаар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268735934","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.1.1"},{"id":"p-12.1.2","counter":"12.1.2","text":"12.1.2.ажлыг гүйцэтгэлийн хувиар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268245325","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.1.2"},{"id":"p-12.1.3","counter":"12.1.3","text":"12.1.3.үйлчилгээний орлогыг хүлээж авсан, эсхүл гэрээ, хэлцэлд заасан нөхцөлийг хангаснаар;","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268862534","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.1.3"},{"id":"p-12.1.4","counter":"12.1.4","text":"12.1.4.бусад орлогыг бодитоор хэрэгжсэн, орлого орсон тухай бүр.","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268715876","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.1.4"},{"id":"p-12.2","counter":"12.2","text":"12.2.Албан татвар төлөгч бараа, ажил, үйлчилгээ солилцсон тохиолдолд бараа, ажил, үйлчилгээг хүлээн авсан өдрөөр албан татвар ногдох орлогыг хүлээн зөвшөөрнө.","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268996992","tables":[],"url":"https://huuli.tech/huuli/14407/12#p-12.2"},{"id":"source-1611227268234226","counter":null,"text":"ГУРАВДУГААР БҮЛЭГ","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268234226","tables":[],"url":"https://huuli.tech/huuli/14407/12#source-1611227268234226"},{"id":"source-1611227268281578","counter":null,"text":"АЛБАН ТАТВАР НОГДОХ ОРЛОГООС ХАСАГДАХ ЗАРДАЛ","history":"","sourceUrl":"https://legalinfo.mn/mn/detail?lawId=14407#1611227268281578","tables":[],"url":"https://huuli.tech/huuli/14407/12#source-1611227268281578"}],"relationships":{"items":[],"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=14407#1611227268792712","publisher":"ХуульTech"}