Registry entry

Mongolia Simplified Individual Income Tax Report (Form ТТ-06-ХГ)

File the simplified-regime personal income tax report with the Mongolian Tax Administration (Татварын ерөнхий газар, MTA), covering an individual's operating income earned outside employment — independent professional services, self-produced-goods sales, creative/invention/sports income, goods or services received free of charge in connection with the activity, and irregular-activity income. The simplified regime (Хувь хүний орлогын албан татварын тухай хуулийн 15.7) is available to an individual taxpayer whose prior-year taxable operating income was under MNT 50 million and who is not registered as a VAT withholding agent; it applies a flat 1% tax on total operating income with no expense deductions and no tax credits/exemptions, filed cumulatively from the start of the year and due by 15 February of the following year. Modelled from the Mongolian Tax Administration's own official filing guide (a field-by-field walkthrough of Form ТТ-06-ХГ, including a fully worked numeric example), which documents the paper/specimen form's exact field layout; the guide's own text confirms the live submission channel is the authenticated etax.mta.mn e-filing system (login required), so this schema models the form's field surface as published, not a driven walkthrough of that login-gated system. GovSchema is independent and is not affiliated with, endorsed by, or operated by Mongolia or the Mongolian Tax Administration.

Registry entry

mn/mta/simplified-individual-income-tax-report

Jurisdiction
Mongolia · national
Version
1.0.0
Verification
draft
Authority
Татварын ерөнхий газар (Mongolian Tax Administration)

Authoritative source Маягт ТТ-06-ХГ (Form TT-06-KhG) — Хувь хүний орлогын албан татварын хялбаршуулсан тайлан (Simplified Individual Income Tax Report), approved as Annex 1 to General Department of Taxation (Mongolian Tax Administration) Order А/125, 2020-08-13, reproduced field-by-field in the Authority's own filing guide "Хялбаршуулсан горим ашиглан хувь хүний орлогын албан татварын тайлан гаргах, төлбөрийн баримт шивэх гарын авлага"

Machine access

Schema document
registry/mn/mta/simplified-individual-income-tax-report/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/mn/mta/simplified-individual-income-tax-report/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

18 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxpayerNumber string required

    The individual taxpayer's own tax registration number, assigned when registering as a taxpayer with the Mongolian Tax Administration.

    pattern
  • taxpayerName string required

    The individual taxpayer's registered name, as recorded with the Mongolian Tax Administration.

    length: 1–200
  • phoneNumber string optional

    The taxpayer's contact phone number. Not marked required anywhere in the form or its guide.

    pattern
  • faxNumber string optional

    The taxpayer's contact fax number. Not marked required anywhere in the form or its guide.

    pattern
  • reportYear integer required

    The calendar year this report covers, entered into the form's own 4 individual character-entry boxes. The simplified report is filed once a year (cumulative amounts from the start of the year), due by 15 February of the following year.

    range: 2000–2100
  • reportQuarter integer required

    The reporting-period marker entered into the form's own 2 individual character-entry boxes immediately after reportYear. The guide's own text describes this simplified report as an annual, cumulative-from-year-start filing rather than a true quarterly return, so this field's practical value is expected to be 4 (year-end) for the standard annual filing pathway; modelled per the form's own printed layout without asserting further semantics the source does not state.

    range: 1–4
  • noOperatingActivityThisPeriod boolean optional

    Checked when the taxpayer conducted no operating activity at all during the reporting period, in place of filing income figures below.

  • professionalServiceIncome number optional

    Income from independently practiced professional work or services (Мөр 2 of the report table). In Mongolian tögrög (MNT), cumulative from the start of the reporting year.

    range: 0–∞
  • productionSalesServiceIncome number optional

    Income from individually producing or selling goods, performing work, providing services, or brokering (Мөр 3 of the report table). In MNT, cumulative from the start of the reporting year.

    range: 0–∞
  • creativeInventionSportsIncome number optional

    Income from creating scientific, literary, or artistic works, inventing new products or useful designs, or organizing or participating in sports competitions or art performances, and similarly-classed income (Мөр 4 of the report table). In MNT, cumulative from the start of the reporting year.

    range: 0–∞
  • freeGoodsReceivedIncome number optional

    The value of goods, work, or services received free of charge from others in connection with the taxpayer's operating activity (Мөр 5 of the report table). In MNT, cumulative from the start of the reporting year.

    range: 0–∞
  • irregularActivityIncome number optional

    Income from irregular (non-recurring) activity (Мөр 6 of the report table). In MNT, cumulative from the start of the reporting year.

    range: 0–∞
  • totalOperatingIncome number required

    Total operating income (Мөр 1 of the report table), the sum of professionalServiceIncome, productionSalesServiceIncome, creativeInventionSportsIncome, freeGoodsReceivedIncome, and irregularActivityIncome. In MNT, cumulative from the start of the reporting year. The guide's own worked example sets this to 5,000,000 (2,000,000 professional-service income plus 3,000,000 production/sales income).

    range: 0–∞
  • taxableIncome number required

    Taxable income (Мөр 7 of the report table), which the form's own row label states equals Мөр 1 (totalOperatingIncome) exactly — the simplified regime taxes total operating income with no expense deductions. In MNT.

    range: 0–∞
  • taxPayable number required

    Tax payable (Мөр 8 of the report table): taxableIncome multiplied by the flat 1% rate set by Article 21.3 of the Personal Income Tax Law for taxpayers using the simplified regime. The guide's own worked example computes 50,000 as 1% of 5,000,000.

    range: 0–∞
  • declarantName string required

    Name of the person attesting the report is accurate and complete, signing under the "Захирал /дарга/" (Director/Manager) line. For an individual taxpayer filing without a formal business title, this is the taxpayer's own name.

    length: 1–200
  • chiefAccountantName string optional

    Name of the taxpayer's chief accountant, when one is engaged. Not applicable to every individual filer using the simplified regime.

    length: 1–200
  • authorizedAccountantName string optional

    Name of the authorized/contracted accountant who prepared the report, when the taxpayer uses one instead of or alongside a chief accountant.

    length: 1–200

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice. It documents the provenance of the published fields and states the current verification claim honestly.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-16

This is a GovSchema Standard Research cycle (GOV-3396), a general research-analyst brief covering DMV, Business Formation, Visa, Passport, Taxes, and National ID & Civic Documents across all jurisdictions.

Why this candidate

Mongolia opened as this registry's 68th jurisdiction three cycles ago (GOV-3375, Visa) and has since added Business Formation (GOV-3382) and Passport (GOV-3389), each cycle's own research notes flagging further backlog leads for a future cycle. That prior research (GOV-3389) named two specific author-ready candidates for Mongolia's two remaining verticals:

  • MN DMV — burtgel.transdep.mn, described as a live, unauthenticated license-plate-ordering form with roughly 20 fields. Re-fetched fresh this cycle (live, HTTP 200 with a standard desktop User-Agent) and found materially more complex than that summary implied: the visible field surface is not a flat applicant form but a category-dependent plate-character-combination builder (separate <select> groups for person/company/foreign registrants, each with its own set of single-character dropdowns) plus a weekday appointment-slot picker, behind a Cloudflare Turnstile CAPTCHA gating the final submit. Genuinely open and live, but not authored this cycle — left as a disclosed, more-involved backlog candidate requiring a live/Playwright walk to map which selects apply to which registeroption branch, rather than a static-fetch candidate.
  • MN Taxes — mta.gov.mn's own PDF filing guide for the simplified individual income tax report. Re-fetched fresh this cycle, confirmed strong, and authored this cycle — see below.

Sources examined

Primary source
  • Authority: Татварын ерөнхий газар — official English name "Mongolian Tax Administration" (MTA), confirmed live at https://mta.gov.mn/en/home (<title>Mongolian Tax Administration</title>, plain unauthenticated fetch, HTTP 200).
  • Document — filing guide "Хялбаршуулсан горим ашиглан хувь хүний орлогын албан татварын тайлан гаргах, төлбөрийн баримт шивэх гарын авлага" (Guide: filing the personal income tax report and entering payment receipts using the simplified regime).
    • URL (directly retrieved, HTTP 200, plain unauthenticated curl, no User-Agent override needed): https://mta.gov.mn/files/pdf/8js8gu1qfpj/63e49c9ace968129f232141d.pdf
    • File identity: genuine text-layer PDF (confirmed by its own %PDF-1.7 header), 7 pages, 726,660 bytes, sha256:174f94c63d90fb9ecbdb39c9cf08d273d7fbd83519851b35ae6f9bb1d89e8230. Last-Modified: Thu, 09 Feb 2023 per the server's own response header.
    • Extraction method: pdfjs-dist's getTextContent() across all 7 pages (installed standalone in a scratch directory for extraction only, not added as a repository dependency), cross-checked by independently rendering pages 4 and 7 to PNG via pdfjs-dist + node-canvas to visually confirm the printed field layout matches the extracted text.
    • What it contains: pages 1-3 explain simplified-regime eligibility (Хувь хүний орлогын албан татварын тухай хуулийн 15.7 — prior-year taxable operating income under MNT 50 million, not VAT-withholding-agent registered) and the request/registration process via the login-gated etax.mta.mn e-filing system; page 4 shows a blank specimen of Form ТТ-06-ХГ with its full field layout (header fields, an 8-row income table, signature block); pages 5-6 walk through issuing a payment receipt via ebarimt.mn (a distinct system, not part of this schema); page 7 gives a fully worked numeric example — a fictional individual "Иргэн А" with MNT 2,000,000 professional-service income (teaching) plus MNT 3,000,000 production/sales income (selling goods to a company), totalling MNT 5,000,000 total operating income and MNT 50,000 tax payable at the stated flat 1% rate — filled into the identical form layout as page 4.
  • Corroborating source — Mongolia's official legal-information portal: https://legalinfo.mn/mn/detail?lawId=15659 (directly retrieved, HTTP 200), reproducing General Department of Taxation (MTA) Order А/125, dated 2020-08-13, Ulaanbaatar: "ХУВЬ ХҮНИЙ ОРЛОГЫН АЛБАН ТАТВАРЫН ХЯЛБАРШУУЛСАН ТАЙЛАН"-ГИЙН МАЯГТ /ТТ-06-ХГ/-ЫГ ... БАТЛАСУГАЙ (approving the Simplified Individual Income Tax Report form ТТ-06-ХГ as an annex). Used to independently confirm the form's own designation — see "Disclosed source discrepancy" below.
Disclosed source discrepancy

Page 4 of the guide PDF prints the form's own header as "Маягт ТТ-02-ХГ" — a single stray digit. Every other occurrence of the form's name in the same document reads "ТТ-06-ХГ": the guide's own prose on page 3 ("...ХХОАТ - ын ТТ - 06 - ХГ тайлан гаргахдаа"), the caption above page 7's worked example ("Хялбаршуулсан ТТ 06 тайлан гаргах"), and page 7's own form header itself. This was confirmed by extracting the raw per-glyph text tokens (not just the joined string) for both page 4 and page 7's "Маягт ТТ-\_\_-ХГ" header, which returned the literal token "02" on page 4 and "06" on page 7 — ruling out a text-extraction/OCR artifact. Independently corroborated by legalinfo.mn's reproduction of Order А/125 above, which names the approved form exactly "ТТ-06-ХГ". Treated as a stray typo in the guide's own page-4 specimen, disclosed here rather than silently corrected; this schema's id, title, and source.documentRef all use "ТТ-06-ХГ".

Scope and disclosed boundaries

This schema models Form ТТ-06-ХГ's full field surface as published in the guide: the header identification block, the 8-row income-and-tax table, and the declarant/accountant signature block. Explicitly out of scope, and disclosed rather than silently omitted:

  • The "Татварын улсын байцаагч" (tax state inspector, received) signature line in the form's own footer — filled in by the tax authority upon receipt, not applicant-provided, so not modelled as a field.
  • The live etax.mta.mn e-filing system the guide's own pages 1-3 describe as the actual submission channel (login with the taxpayer's own username/password) — this schema models the specimen form's field surface as published, not a driven walkthrough of that authenticated system. No live etax.mta.mn account was created or required to author this schema.
  • The ebarimt.mn electronic payment-receipt system (guide pages 5-7) — a distinct system for issuing sales receipts, not part of the tax report itself; not modelled.
  • reportQuarter's exact semantics — the guide's own prose describes this report as annual and cumulative from the start of the year (due 15 February of the following year), yet the form's header prints a labelled "улирал" (quarter) box. This schema models the field as it is printed (2 character-entry boxes, minimum: 1, maximum: 4) without asserting further meaning the source itself does not state — disclosed as an open question for a future cycle with access to a live filled ТТ-06-ХГ record.
  • MN DMV's plate-ordering candidate (burtgel.transdep.mn) — screened this cycle, confirmed live and genuinely open, but not authored; see "Why this candidate" above.

Conformance fixtures

9 fixtures are committed under conformance/mn/mta/simplified-individual-income-tax-report/1.0.0/: 2 valid submissions (0 errors each — a minimal required-fields-only filing, and a full filing exercising every optional field plus a two-category income breakdown reproducing the guide's own worked example) and 7 mutation-control fixtures (each expected to raise exactly 1 error): a missing required taxpayerName, an invalid taxpayerNumber pattern (wrong digit count), an invalid phoneNumber pattern (wrong digit count on an optional field, once provided), an out-of-range reportQuarter (5, exceeding the maximum of 4), a negative professionalServiceIncome (violating minimum: 0, isolated from the totalOperatingIncome/taxableIncome pair so exactly one rule fires), a taxableIncome/totalOperatingIncome mismatch (the taxableIncomeEqualsTotalOperatingIncome crossFieldValidation rule), and a missing required declarantName. All 9 were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/validation/crossFieldValidation rules (not committed — consistent with this registry's established per-cycle practice of writing an independent validator rather than reusing the authoring script). Both tools/validate.mjs and tools/validate-ajv.mjs pass at 516/516 across the full registry with this schema added, and tools/verify-sources.mjs reports 0 warnings/0 failures across all 4 URLs cited in this schema and this file.

Known gaps

  • Mongolia's remaining vertical — DMV — is a genuinely open, live backlog candidate (burtgel.transdep.mn), not a dead end, but was found more complex than a prior cycle's summary implied; see "Why this candidate" above. Mongolia now stands at 4 of 6 verticals (Visa, Business Formation, Passport, Taxes). National ID was confirmed a dead end by the GOV-3389 cycle (both e-mongolia.mn and burtgel.gov.mn in-person/biometric-only per Government Resolution 396/2018, no annexed form template).
  • reportQuarter's exact real-world semantics (see "Scope and disclosed boundaries" above) is an open question for a future cycle.

Verification method assessment

manual-source-review-v1 — a human/agent read the primary source directly and transcribed its fields, cross-checked against a second independent corroborating source (Mongolia's official legal-information portal) for the form's own designation. No automated re-verification tooling exists yet for this schema; nextReviewBy is set 6 months out per the practice's default cadence.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Татварын ерөнхий газар (Mongolian Tax Administration) or any government. The authoritative source is always the live government form and its official instructions.