For PIT purposes, a taxpayer is an individual who resides 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 resident taxpayer of Mongolia is an individual who meets one of the following criteria:
- Residing in Mongolia for more than 183 days in a consecutive 12-months period.
- 50% or more of the total assessable income is earned in Mongolia or from Mongolian-sourced income.
A non-resident taxpayer of Mongolia is an individual who does not meet any of the above criteria.