Technical Assistance for Revenue Administration and Revenue Policy -Mongolia

Assistance to Mongolias recently reorganized General Directorate on Taxation (GDT) focuses on: risk assessment; scope and depth of audit plans; tax liability of multi-national enterprises; review of agreed audit workload; and provision of internationally recognized audit techniques for specific economic sector -- financial services, construction, among others. The project has helped to establish a key client manager regime in taxpayer service and implement a returns submission process consistent with self-assessment. Focused shifted in 2015, at the request of the GACT to apply lessons learned from the LTO to the tax administration generally. Therefore, in 2015 and 2016, the project supported improvements to the submission processing (beyond the LTO), international taxation (beyond the LTO), functional management throughout the GDT, initially focused on audit, and improving registration and taxpayer information for small and medium sized businesses. The 2017 work plan will focus on supporting the Mongolian General Department of Taxation (GDT) priorities, particularly in establishing a strong foundation for segment based compliance management. The program, together with the work of the IMF, will support improvements to the quality of administration, and create conditions to generate stronger community support for the tax system and tax administration.