Mongolia

For PIT purposes, a taxpayer is an individual who A resident taxpayer in Mongolia is defined as an individual who satisfies either of the following criteria:

• An individual who has resided in Mongolia for a duration of 183 days or more within a span of 12 consecutive months.
• An individual who has earned or derived fifty percent or more of their total taxable income from Mongolia in Mongolia and earns income subject to tax for the tax year or who is otherwise liable to pay tax. A taxpayer is classified as either a resident taxpayer of or a non-resident taxpayer of Mongolia.

A non-resident taxpayer of Mongolia is an individual who does not meet any of the above criteria.