{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "mn/mta/simplified-individual-income-tax-report",
  "version": "1.0.0",
  "title": "Mongolia Simplified Individual Income Tax Report (Form ТТ-06-ХГ)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "MN",
    "level": "national"
  },
  "authority": {
    "name": "Татварын ерөнхий газар (Mongolian Tax Administration)",
    "abbreviation": "MTA",
    "url": "https://mta.gov.mn/"
  },
  "process": {
    "type": "filing",
    "language": "mn"
  },
  "source": {
    "url": "https://mta.gov.mn/files/pdf/8js8gu1qfpj/63e49c9ace968129f232141d.pdf",
    "retrievedAt": "2026-07-16",
    "documentRef": "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\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-16",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-16",
    "notes": "GovSchema Standard Research cycle GOV-3396. Opens Mongolia's Taxes vertical (4 of 6; Visa, Business Formation, and Passport were opened in the three immediately preceding cycles, GOV-3375/GOV-3382/GOV-3389). This cycle re-verified two Mongolia backlog leads a prior cycle's own research notes (GOV-3389) had flagged author-ready: MN DMV plate-ordering (burtgel.transdep.mn) re-fetched live and found to be a per-character plate-combination builder plus an appointment-day picker, materially more complex than the flat form the prior note's field count implied — left un-authored, disclosed below; MN Taxes (this schema) re-fetched and found strong, and authored this cycle. Directly fetched https://mta.gov.mn/files/pdf/8js8gu1qfpj/63e49c9ace968129f232141d.pdf via plain unauthenticated curl with no User-Agent override (HTTP 200, no login/CAPTCHA/WAF gate) — a genuine text-layer PDF confirmed by its own %PDF-1.7 header, 7 pages, 726,660 bytes, sha256:174f94c63d90fb9ecbdb39c9cf08d273d7fbd83519851b35ae6f9bb1d89e8230. Read in full via pdfjs-dist's getTextContent() (installed standalone in a scratch directory for extraction only, not added as a repository dependency) across all 7 pages, and independently rendered pages 4 and 7 to PNG via pdfjs-dist + node-canvas to visually confirm the form's own printed field layout matches the extracted text. Page 4 (a blank specimen mid-guide) prints the form header as \"Маягт ТТ-02-ХГ\", a single stray digit that contradicts every other occurrence in the same document: the guide's own prose names the form \"ТТ-06-ХГ\" at least three separate times (pages 3, 6, and 7's own header), and this is independently corroborated by Mongolia's official legal-information portal, legalinfo.mn (https://legalinfo.mn/mn/detail?lawId=15659, fetched directly, HTTP 200), which reproduces General Department of Taxation Order А/125 (2020-08-13) approving \"ХУВЬ ХҮНИЙ ОРЛОГЫН АЛБАН ТАТВАРЫН ХЯЛБАРШУУЛСАН ТАЙЛАН\"-гийн МАЯГТ /ТТ-06-ХГ/ by that exact designation. Disclosed as a stray typo in the source guide's own page-4 specimen, not corrected silently; ТТ-06-ХГ is the designation this schema's id, title, and documentRef use. Page 7's own fully worked numeric example (a fictional individual, 'Иргэн А', with MNT 2,000,000 professional-service income plus MNT 3,000,000 production/sales income, totalling MNT 5,000,000 operating income and MNT 50,000 tax payable at the stated flat 1% rate) was used to independently confirm this schema's totalOperatingIncome/taxableIncome/taxPayable arithmetic and the taxableIncomeEqualsTotalOperatingIncome crossFieldValidation rule. The 'Татварын улсын байцаагч' (tax state inspector, received) signature line in the form's own footer is agency-completed upon receipt, not applicant-provided, and is out of scope — disclosed rather than modelled as a field. `phoneNumber`/`faxNumber` are modelled optional (10-digit boxes per the form's own layout, but neither field carries a required-marking anywhere in the guide). No submission was made and no live etax.mta.mn account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-16"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerNumber",
      "label": "ТТ ийн дугаар",
      "type": "string",
      "required": true,
      "description": "The individual taxpayer's own tax registration number, assigned when registering as a taxpayer with the Mongolian Tax Administration.",
      "sourceRef": "Form ТТ-06-ХГ header — \"ТТ ийн дугаар:\", followed by 11 individual bordered character-entry boxes",
      "validation": { "pattern": "^[0-9]{11}$" }
    },
    {
      "name": "taxpayerName",
      "label": "ТТ ийн нэр",
      "type": "string",
      "required": true,
      "description": "The individual taxpayer's registered name, as recorded with the Mongolian Tax Administration.",
      "sourceRef": "Form ТТ-06-ХГ header — \"ТТ ийн нэр:\", followed by a blank fill-in line",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "phoneNumber",
      "label": "Утас",
      "type": "string",
      "required": false,
      "description": "The taxpayer's contact phone number. Not marked required anywhere in the form or its guide.",
      "sourceRef": "Form ТТ-06-ХГ header — \"Утас:\", followed by 10 individual bordered character-entry boxes",
      "validation": { "pattern": "^[0-9]{10}$" }
    },
    {
      "name": "faxNumber",
      "label": "Факс",
      "type": "string",
      "required": false,
      "description": "The taxpayer's contact fax number. Not marked required anywhere in the form or its guide.",
      "sourceRef": "Form ТТ-06-ХГ header — \"Факс:\", followed by 10 individual bordered character-entry boxes",
      "validation": { "pattern": "^[0-9]{10}$" }
    },
    {
      "name": "reportYear",
      "label": "Тайлант хугацаа: он",
      "type": "integer",
      "required": true,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ — \"Тайлант хугацаа: он |_|_|_|_|\"",
      "validation": { "minimum": 2000, "maximum": 2100 }
    },
    {
      "name": "reportQuarter",
      "label": "улирал",
      "type": "integer",
      "required": true,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ — \"... улирал |_|_|\"",
      "validation": { "minimum": 1, "maximum": 4 }
    },
    {
      "name": "noOperatingActivityThisPeriod",
      "label": "Тухайн тайлант хугацаанд үйл ажиллагаа эрхлээгүй бол энд тэмдэглэнэ үү",
      "type": "boolean",
      "required": false,
      "description": "Checked when the taxpayer conducted no operating activity at all during the reporting period, in place of filing income figures below.",
      "sourceRef": "Form ТТ-06-ХГ — \"Тухайн тайлант хугацаанд үйл ажиллагаа эрхлээгүй бол |√| энд тэмдэглэнэ үү.\""
    },
    {
      "name": "professionalServiceIncome",
      "label": "1.1. Бие даан эрхэлсэн мэргэжлийн ажил, үйлчилгээний орлого",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 2 — \"1.1. Бие даан эрхэлсэн мэргэжлийн ажил, үйлчилгээний орлого\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "productionSalesServiceIncome",
      "label": "1.2. Хувиараа бүтээгдэхүүн үйлдвэрлэх, борлуулах, ажил гүйцэтгэх, үйлчилгээ үзүүлэх, зуучлалын үйл ажиллагаа эрхэлж олсон орлого",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 3 — \"1.2. Хувиараа бүтээгдэхүүн үйлдвэрлэх, борлуулах, ажил гүйцэтгэх, үйлчилгээ үзүүлэх, зуучлалын үйл ажиллагаа эрхэлж олсон орлого\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "creativeInventionSportsIncome",
      "label": "1.3. Шинжлэх ухаан, утга зохиол, урлагийн бүтээл туурвих, шинэ бүтээл, бүтээгдэхүүний болон ашигтай загвар зохион бүтээх, спортын тэмцээн, урлагийн тоглолт зохион байгуулах, тэдгээрт оролцох замаар олсон орлого, тэдгээртэй адилтгах бусад орлого",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 4 — \"1.3. Шинжлэх ухаан, утга зохиол, урлагийн бүтээл туурвих...\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "freeGoodsReceivedIncome",
      "label": "1.4. Эрхэлж байгаа үйл ажиллагаатай холбоотойгоор үнэ төлбөргүй бусдаас авсан бараа, ажил, үйлчилгээ",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 5 — \"1.4. Эрхэлж байгаа үйл ажиллагаатай холбоотойгоор үнэ төлбөргүй бусдаас авсан бараа, ажил, үйлчилгээний орлого\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "irregularActivityIncome",
      "label": "1.5. Тогтмол бус үйл ажиллагааны орлого",
      "type": "number",
      "required": false,
      "description": "Income from irregular (non-recurring) activity (Мөр 6 of the report table). In MNT, cumulative from the start of the reporting year.",
      "sourceRef": "Form ТТ-06-ХГ, row 6 — \"1.5. Тогтмол бус үйл ажиллагааны орлого\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "totalOperatingIncome",
      "label": "1. Үйл ажиллагааны нийт орлого (2+3+4+5+6)",
      "type": "number",
      "required": true,
      "description": "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).",
      "sourceRef": "Form ТТ-06-ХГ, row 1 — \"1. Үйл ажиллагааны нийт орлого ( 2+3+4+5+6)\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "taxableIncome",
      "label": "2. Татвар ногдуулах орлого (мөр 1)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 7 — \"2. Татвар ногдуулах орлого ( мөр 1)\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "taxPayable",
      "label": "3. ТӨЛБӨЛ ЗОХИХ АЛБАН ТАТВАР (7* хуулийн 21.3-т заасан хувиар)",
      "type": "number",
      "required": true,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ, row 8 — \"3. ТӨЛБӨЛ ЗОХИХ АЛБАН ТАТВАР (7* хуулийн 21.3-т заасан хувиар)\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "declarantName",
      "label": "Тайланг үнэн зөв гаргасан: Захирал /дарга/",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Form ТТ-06-ХГ footer — \"Тайланг үнэн зөв гаргасан: Захирал /дарга/ ........................................\"",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "chiefAccountantName",
      "label": "Ерөнхий нягтлан бодогч",
      "type": "string",
      "required": false,
      "description": "Name of the taxpayer's chief accountant, when one is engaged. Not applicable to every individual filer using the simplified regime.",
      "sourceRef": "Form ТТ-06-ХГ footer — \"Ерөнхий нягтлан бодогч ..........................\"",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "authorizedAccountantName",
      "label": "Итгэмжлэгдсэн нягтлан бодогч",
      "type": "string",
      "required": false,
      "description": "Name of the authorized/contracted accountant who prepared the report, when the taxpayer uses one instead of or alongside a chief accountant.",
      "sourceRef": "Form ТТ-06-ХГ footer — \"Итгэмжлэгдсэн нягтлан бодогч ........................ /............................../\"",
      "validation": { "minLength": 1, "maxLength": 200 }
    }
  ],
  "crossFieldValidation": [
    {
      "id": "taxableIncomeEqualsTotalOperatingIncome",
      "compare": {
        "field": "taxableIncome",
        "operator": "equals",
        "compareTo": "totalOperatingIncome"
      }
    }
  ]
}