Prime Minister of Mongolia ordered to create favorable conditions for investors

Last Updated on November 20, 2024 5:48 am

On November 14, 2024, Prime Minister of Mongolia Oyun-Erdene Luvsannamsrai reviewed the detailed report on budgetary and tax policies during his visit to the Ministry of Finance of Mongolia and the General Department of Taxation.

Minister of Finance of Mongolia Javkhlan Bold presented that in the 16-year period from 2005 to 2021, the budget revenue of Mongolia amounted to MNT 99.9 trillion, whereas in the last three years, it has reached MNT 110.4 trillion.

Exports amounted to USD 78.4 billion in 2005-2021, while in 2022-2025, it is estimated to reach USD 63.3 billion.

Moreover, GDP per capita is projected to double from USD 4,657 in 2021 to USD 8,000 in 2025. Finance Minister Javkhlan stated that due to optimal debt management, the burden of foreign debt has decreased. At the same time, the Ministry is currently formulating three options to reduce expenditures for the 2025 State Budget.

Prime Minister Oyun-Erdene Luvsannamsrai underscored, “The 2025 State Budget is the first budget approved by the new Parliament, consisting of 126 members elected through a mixed electoral system. Therefore, it mainly focuses on regional development, shifting away from the traditional approach of evenly dividing budget allocations into electoral districts. A number of Members of Parliament criticized the previous practice of raising budget allocations in the constituencies and called for reduced expenditures, which is a positive outcome of the new system. Moreover, the issues sparking public criticism concerning the 2025 State Budget should be addressed, and a draft budget adjustment is required. We must focus on adopting a deficit-free budget.”

Given that mining, particularly coal, is the main source of Mongolia’s economy, the Premier highlighted the global shift away from coal and towards a green economy, urging the Government to prepare in advance for a possible reduction in coal exports.

During his visit to the General Department of Taxation, the government-implementing agency responsible for tax policy, training and promotion of tax legislation, monitoring its compliance, and ensuring budget revenues, Prime Minister Oyun-Erdene got acquainted with the current tax policy. Head of the General Department of Taxation Chimidsuren Chimiddorj stated that the Department is focusing on intensifying digitalization and further reported, “Prior to the tax reforms, around 5000-6000 taxpayers were audited annually, while in 2023 and 2024, the number has dropped to 1500-2000, marking a threefold decrease. There are 158 thousand active enterprises in Mongolia, and taxes account for 10.1 percent of their total income, which is not as high as compared to other countries in the region. Also, the Government provides 212 types of tax incentives and exemptions to taxpayers. Currently, a study is being conducted on the ways to create more favorable conditions for responsible taxpayers. In addition, a policy rewarding responsible taxpayers will be introduced. The Department is conducting research on determining differential tax rates applied to different regions in line with the Government’s Regional Development Policy.”

Moreover, employees of the General Department of Taxation presented suggestions to the Prime Minister and noted that the monthly collection of value-added tax causes a burden on enterprises. Also, the officials highlighted the need for revising certain provisions in the Criminal Code regarding tax evasion as well as improving certain government resolutions related to taxation.

Prime Minister Oyun-Erdene expressed willingness to consider the mentioned proposals and instructed the Ministry to prepare for the implementation of tax reform. He stressed that tax reform should be aimed not only at increasing budget revenues but also at expanding the tax base, creating more favorable conditions for investors, and changing approaches to tax policy.

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