ТАТВАР ТӨЛӨГЧДИЙН АНХААРАЛД: Автотээвэр болон өөрөө явагч хэрэгслийн албан татвараа 2018 оны 06 сарын 01-ны дотор тушаана уу.

ХХОАТТХ-ийн дагуу орлогын албан татвар төлсөн тайланг хувь хүний орлогын албан татвар тодорхойлох тайлангийн хуудсаар гаргаж, өөрийн амьдран суудаг харьяа татварын албанд 02 дугаар сарын 15-ны өдрийн дотор татварын албанд хүргүүлнэ.

ХХОАТ төлөгч нь хуулийн 16.1.12 дахь хэсэгт заасны дагуу хувь хүн өөрийн орлого болон банк, санхүүгийн байгууллагаас авсан зээлийн хөрөнгөөр амьдран суух зориулалтаар анх удаа хувьдаа орон сууцны барилга барих, эсхүл худалдан авахад зарцуулсан 30.0 сая төгрөгөөс дээшгүй хэмжээний хөрөнгөтэй тэнцэх орлогоо татвар ногдуулах орлогоос чөлөөлүүлнэ.

Мөн  хуулийн 24.6-д зааснаар албан татвар төлөгчийн төрсөн буюу үрчилсэн хүүхэд гадаад, дотоодын их, дээд болон мэргэжлийн боловсролын сургууль, коллежид элсэн суралцаж байгаа бол түүний сургалтад төлсөн, баримтаар нотлогдож байгаа төлбөрийн хэмжээгээр, татвар ногдуулах орлогоос чөлөөлүүлэн албан татварын хөнгөлөлт эдэлнэ.

            Албан татвар төлөгч хөнгөлөлт чөлөөлөлт эдлэхийн тулд өөрийн албан ёсоор бүртгэлтэй амьдран суудаг нутаг дэвсгэрийн татварын албанд хандан тайлангаа, доорх бүрдүүлэх материалын хамт хүргүүлнэ.

            Албан татвар төлөгч татварын албанд бүртгүүлэн татвар төлөгч иргэний орлого татварын бүртгэлийн дэвтэр авахдаа 2% зураг цээж зураг, иргэний үнэмлэхний хуулбар, хорооны  тодорхойлолт, дэвтрийн үнэ 500 төгрөгтэй ирэх ба бүртгэл хийлгэсний дараа татварын цахим системд нэвтрэх нэр, нууц үгийг авна.

            Татварын цахим систем e-tax.mta.mn -рүү нэвтэрч  ТБ-06/А/ тайлангийн маягт,ТБ-06/б/ тайлангийн мэдээний хамт бөглөн цахимаар илгээх ба тайлан, мэдээ тус бүрийг 2 хувь хэвлэн, татварын албанд хандсан Албан татварын илүү төлөлт баталгаажуулах хүсэлт, санхүүгийн асуудал хариуцсан нэгжид хандсан Буцаан олголт авах хүсэлтийн хамт нэгдсэн загварын дагуу гарган бусад бүрдүүлэх материалын хамт харьяа татварын албанд хүргүүлнэ.

 Орон сууцны хөнгөлөлт, чөлөөлөлтэдлэх анхны жилд дараах материалыг бүрдүүлнэ.

1.     Татвар төлөгч иргэний орлого татварын бүртгэлийн дэвтэр

2.     Татварын цахим системээс хэвлэсэн тайлан, мэдээ тус бүр 2%

3.     Хүсэлт

4.     Иргэний үнэмлэх, хуулбар

5.     Нийгмийн даатгалын дэвтэр, хуулбар

6.     ҮХЭХ өмчлөх эрхийн улсын бүртгэлийн гэрчилгээ, хуулбар   

7.     Зээл олгосон банк, санхүүгийн байгууллагатай байгуулсан гэрээ, хуулбар

8.     Орон сууц худалдах, худалдан авах гэрээ, Орон сууцны захиалгын гэрээ        

9.     Орон сууц худалдан авах, барихад зарцуулсан орлогын эх үүсвэр нотолсон баримт, мөнгө төлсөн баримт,

10.  Хөрөнгийн үнэлгээний тайлан

11.  ҮХЭХБорлуулсны 2%-ийн албан татвар төлсөн баримт

12.  Ажил олгогчоос олгосон цалингийн тооцооллийн хүснэгт

           

Орон сууцны хөнгөлөлт, чөлөөлөлтэдлэх дараагийн жилд дараах материалыг бүрдүүлнэ.

1.     Татвар төлөгч иргэний орлого татварын бүртгэлийн дэвтэр

2.     Ажил олгогчоос олгосон цалингийн тооцооллийн хүснэгт

3.     Татварын цахим системээс хэвлэсэн тайлан, мэдээ 2%

4.     Хүсэлт

5.     Иргэний үнэмлэх, хуулбар

6.     Нийгмийн даатгалын дэвтэр, хуулбар

7.     ҮХЭХ өмчлөх эрхийн улсын бүртгэлийн гэрчилгээ, хуулбар   

          

  ХХОАТТХ-ийн 24.6-д зааснаар сургалтын төлбөрийн хөнгөлөлт,чөлөөлөлт эдлэх бол дараах материалыг бүрдүүлнэ.

1.     Татвар төлөгч иргэний орлого татварын бүртгэлийн дэвтэр,

2.     Татварын цахим системээс хэвлэсэн тайлан, мэдээ тус бүр 2%

3.     Хүсэлт

4.     Хүүхдийн төрсний  болон үрчилсэн гэрчилгээ, хуулбар

5.     Суралцаж буй оюутны сургуулийн тодохойлолт /Монгол хэл дээр баталгаат орчуулгатай/

6.     Сургалтын төлбөр төлсөн баримт. Онлайнаар төлсөн бол банк эсвэл тухайн сургуулийн  санхүүгээр баталгаажуулсан байна

7.     Ажил олгогчоос олгосон цалингийн тооцооллийн хүснэгт

8.    Нийгмийн даатгалын дэвтэр, хуулбар

           

ХХОАТТХ-ийн 24.7-д зааснаар сургалтын төлбөрийн хөнгөлөлт,чөлөөлөлт эдлэх бол дараах материалыг бүрдүүлнэ.

1.     Татвар төлөгч иргэний орлого татварын бүртгэлийн дэвтэр  

2.     Татварын цахим системээс хэвлэсэн тайлан, мэдээ тус бүр 2%

3.     Хүсэлт

4.     Оюутны иргэний үнэмлэх, хуулбар

5.     Суралцаж буй оюутны сургуулийн тодохойлолт

6.     Сургалтын төлбөр төлсөн баримт. Онлайнаар төлсөн бол банк эсвэл тухайн сургуулийн  санхүүгээр баталгаажуулсан байна

7.     Ажил олгогчоос олгосон цалингийн тооцооллийн хүснэгт

8.     Нийгмийн даатгалын дэвтэр, хуулбар

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