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Doing Business Guide in Mongolia 2012 - 2013

Online text itself should be well thought out. Many corporations make the mistake of simply copying their existing paper documents to the web server. This is a mistake. On the web there is no pre-defined sequence of reading. One does not move from page to page, but rather moves around randomly. So each web page should be complete in itself. Adding links within and across documents further simplifies navigation. However, as a rule of thumb more than ten links should not be used in one single page (two or three links to. | www.pwc.com mn Doing Business Guide in Mongolia 2012 - 2013 pwc Doing Business Guide 2012 - 2013 CONTENTS KEY STATISTICS.m.mm.mm.m. 5 1. MONGOLIA - APROFILE.6 1.1 Introduction.6 1.2 Government structure.8 1.3 Legal System.9 1.4 People.9 1.5 Economy.11 1.6 Foreign Trade.13 1.7 Mining in Mongolia.13 2. BUSINESS ENVIRONMENT.15 2.1 Business Climate.15 2.2. Free Trade Zones.16 2.3 International Agreements.16 2.4 Legal Environment.16 2.6 Property Market.18 3. FOREIGN INVESTMENT.19 3.1 Foreign Investment.19 4. BANKING AND FINANCE.20 4.1 Banking System.20 4.2 Foreign Currency Market and Foreign Currency Rules.21 4.3 Investment Institutions.21 4.4 Capital Markets.21 4.5 Insurance.21 5. IMPORTING AND EXPORTING.23 5.1 Trends in Customs Policy.23 5.2 Import Restrictions.23 5.3 Customs Duties.23 5.4 Temporary Import Relief.24 5.5 Customs Duties Incentives.24 5.7 Warehousing and Storage.25 6. BUSINESS ENTITIES.25 6.1 Legal Framework.25 6.2 Joint Stock Company JSC .26 6.3 Limited Liability Companies LLC .27 6.4 Partnerships.29 6.5 Representative Offices.29 6.6 Registration Process in General.29 7. LABOUR RELATIONSAND SOCIAL SECURITY.30 7.1 Labour Market.30 7.2 Labour Relations.30 7.3 Working Conditions.30 7.4 Social Security System.30 7.5 Foreign Personnel.30 8. ACCOUNTING AND AUDIT REQUIREMENTS.31 8.1 Accounting.31 PwC 2 Doing Business Guide 2012 - 2013 8.2 Chart of Accounts.31 8.3 Audit Requirements.32 9.1 Tax System.32 9.2 Direct and Indirect Tax Burden.32 9.3 Principal Taxes.32 9.4 Legislative Framework.32 9.5 Income Tax.33 9.6 Tax Treaties.33 9.7 Tax Returns and Payments.33 9.8 Assessments.33 9.9 Appeals.33 9.10 Withholding Taxes.34 9.11 Tax Audits.34 9.12 Penalties.34 9.13 Advance Tax Clarification.34 10 TAXATION OF CORPORATIONS. . . . . . . . . . . 34 10.1 Corporate Tax System.34 10.2 Incentives.35 10.3 Taxable Income.35 10.4 Deductibility of Expenses.35 10.5 Related Party Transactions.36 10.6 Foreign Exchange.36 10.8 Tax Computations.36 10.9 Other Taxes.37 10.10 Branch .