Taxpayers to be exempted from tax penalties and fines

  • 489
  • 0

During its plenary session on December 31, Parliament adopted a draft amendment to the Law on Penalties and Exemption for Social Insurance Contributors.

Lawmaker L.Munkhbaatar noted that the amendment provides for exemption from fines and penalties for social insurance contributors, who submitted social insurance premium report accurately, but did not pay it from November to December 2020.

Minister of Labor and Social Welfare A.Ariunzaya said, “A law with this type of regulation was previously approved in April 2020 and was implemented based on the reports of February and March. As a result, 6,100 organizations were exempted from fines and penalties worth 13.9 billion MNT.” In 2021, the pension contribution will be paid at 8.5 percent, and will be completely exempted from industrial accidents, occupational diseases, benefits and welfare insurance premiums.


On the same day, Parliament amended the Law on Anti-Corruption, submitted by the government.

The amendment to the Law on Anti-Corruption stipulates that the deputy head of the Independent Authority Against Corruption (IAAC) will be appointed by the head of the IAAC. In accordance with Article 21.1 of the current Anti-Corruption Law, the deputy head of the IAAC is appointed by Parliament on the recommendation of the president of Mongolia for a term of six years. It has two articles, and Article 1 amends 21 articles of the Law on Anti-Corruption in entirety.

In line with the amendment, the IAAC’s head will be nominated by the prime minister, and deputy head will be nominated by the head of the agency after conducting Parliament’s hearing on both appointments with six-year terms. The amended law became effective on January 1, 2021.


During the session, the Law on Copyright and Related Rights was revised by Parliament.

It stipulates that an exclusive right to use photographs and ancillary works shall be for 25 years from the date of creation of the work, while cinematographic and audiovisual works shall be for 50 years from January 1 of the year following publication. In the event that exclusive rights to use the work is transferred to a legal entity under a con- tract, it shall be protected for a period of 50 years, starting from January 1 of the year following the publication of the work.

It also defines specifics of copyrights of some works, the basic methods of transferring exclusive rights to use the work or issuing license for exclusive rights, and details the basic terms of the transfer agreement and license agreement. The draft revision also provides for technological protection measures to protect copyrights in communications networks and to prevent the use of intellectual property without the permission of the copyright holder.


Parliament ratified an amendment to the Law on Legal Status of Foreign Citizens with an approval of 88.3 percent.

The bill provides for the registration of foreign citizens crossing the Mongolian border with fingerprints and personal data at border crossings.

The bill initiators believe that the establishment of a visa center is the best solution to provide visa services to foreigners traveling to Mongolia quickly and protect the interests of Mongolians living abroad.

This will make it possible for the government to resolve visa issues quickly and flexibly in a timely manner in accordance with international standards, requirements and circumstances, believes the law initiator.

At the end of the session, Speaker of Parliament G.Zandanshatar said, “We are seeing off the year 2020 with full of challenges. This year marks the 30th anniversary of the permanent Parliament. Accordingly, the Vision-2050 long-term development policy and the five-year guidelines for the development of Mongolia from 2021 to 2025 have been approved. In line with this, the working group is finalizing the development of an economic model to support exports, establishing an independent structure for economic development, and enacting a package of laws to support public-private partnerships and wealth creators. In this context, we have set a goal to carry out an economic revolution next year in line with the amendments to the Constitution. In order to become a transparent, paperless and electronic Parliament, and have been introduced to the public. As a result, we have created a new system where we draft and discuss laws and resolutions with our citizens.”

“Parliament has made many important decisions to protect people's livelihoods and the economy from the COVID-19 pandemic. During the lockdown, Parliament continued its activities, held electronic meetings, and passed laws and resolutions to combat the pandemic. Mongolia became the second country after Britain to have a pandemic control law. The British experience was studied and this law was passed. Today, the pandemic law has been extended for another six months.”

“On New Year’s Eve, we will address a pack of issues to stimulate the economy and support small and medium enterprises with low-interest loans even after the pandemic. Thus, Parliament will continue to pursue its policy of protecting the country, its citizens and economy from the pandemic, creating a healthy and safe environment, and supporting production, business and economy in 2021.”

“In the coming 2021, we want a legal revolution to build a state that values justice, discipline and respect for its citizens, and will carry out the mission of building a world-class Mongolian with a humane morality and carrying out a social revolution to build a corruption-free and peaceful society. I would like to wish the people of Mongolia and our esteemed members a Happy New Year. May the coming new year bring prosperity, peace, happiness and well-being to the people of Mongolia,” he added.

Misheel Lkhasuren