Since February 2025, the tax authority has discontinued the procedure of publicizing information about taxpayers, without the taxpayers’ consent, who have violated tax legislation, failed to rectify the violations, or have repeated the same violation three or more times.
In response to the Constitutional Court’s ruling that the procedure violates human rights, the State Great Khural (Parliament) amended Section No.13.4 of Article No.13 of the General Taxation Law. According to the amendment, the name, number, and case details of taxpayers who are officially wanted or under investigation for falsification of financial documents can be published on the tax authority’s official website without the taxpayer’s consent.
However, the taxpayer must be notified and allowed to provide explanations and proposals 10 days in advance of the public disclosure. Moreover, once it has been determined whether the taxpayer has falsified financial documents or their address of residence has been confirmed, the taxpayer shall be removed from the public list.
This Law prohibits the tax authority from disclosing taxpayer information under any circumstances except when the previously mentioned conditions are met. According to the Media and Public Relations Department of the State Great Khural, the amendment made to the General Taxation Law on January 17, 2025, aims at ensuring human rights and freedoms as well as protecting taxpayers’ legal rights and interests, aligning with the Parliament’s strategic goal to foster a people-centered legal environment.

Published Date:2025-06-09