unofficial translation
LAW OF MONGOLIA
May 17, 2012
Government House
Ulaanbaatar
WATER POLLUTION FEE
(“State information” 2012 # 22)
Article 1. Purpose of the Law
1.1.The purpose of the Law is to govern relations, concerning the imposition of fee on
individuals, economic entities and organization for pollution of water and paid fees to public
budget.
Article 2. Legislations on water pollution fees
2.1.
The legislation on water shall consist of the Constitution of Mongolia, Law on Protection of
Nature and Environment, Law on Water, General Taxation law, Law on the utilization of
water and sewage in cities and dwellings and this law and other legislative acts issued in
conformity with them.
2.2.
If international treaty to which Mongolia is a party is inconsistent with this law, then the
provisions of the international treaty shall prevail.
Article 3. Definitions
3.1.
Terms used in this Law are for to be interpreted as follows:
3.1.1. “Contaminating substance” means as specified in 3.1.22 of the Water law;
3.1.2. “Water polluter” means as specified in 3.1.29 of the Water law;
3.1.3. “Waste water” means as specified in 3.1.24 of the Water law;
3.1.4. “Water pollution fee” means as specified in 3.1.32 of the Water law;
3.1.5. “Water quality standard” means as specified in 3.1.21 of the water law;
3.1.6. “Waste water standard” means as specified in 3.1.25 of the Water law;
3.1.7. “Standard of waste water discharged to sewage treatment system” means as specified
in 3.1.26 of the Water law;
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3.1.8. “Sewage” means as specified in 3.1.3 of the Law on the utilization of water and
sewage in cities and dwellings.
Article 4. Payer for water pollution and its registration
4.1.
Payer for water pollution is an individual, economic entity, organization, responsibly for water
pollution through producing waste water and affecting water composition and quality by using
water and mineral water resource.
4.2.
The State Administrative Central Organization in charge of water issues or basin
administration shall submit information regarding the water polluter to the relevant tax office
within one month of the issuance of permission and the tax office shall register the payer on
the basis of this information.
4.3.
Information on water polluter shall include the following: payer’s name, address, location,
numbers of state registration and register, performance specialty, quantity of waste water,
volume of polluting substances contained in waste water and other indicators, required for tax
inspection.
4.4.
Granting permission to individuals, economic entities and organizations for removal of waste
water shall be regulated in accordance to article 24 of the Law on Water.
4.5.
Government shall define the procedure for collecting fee of waste water produced by domestic
consumption on the basis of provision 7.1 of the present law.
Article 5. Payment item
5.1.
The following waste water shall be subject to water pollution fee \hereinafter referred as
“fee”\:
5.1.1. Removal of waste water directly to nature within the permissible limit, meeting the
waste water standard requirement;
5.1.2. Waste water dispensed to sewage, meeting the standard of permissible maximum
content of polluting substances;
5.1.3. Procedure to determine the content of polluting substance in waste water and
estimating method shall be approved by the State Administrative Central Organization
in charge of nature and environment jointly with State Administrative Central
Organization in charge of finance.
Article 6. Indicators for estimation of fees
6.1.
The indicators for estimation of water pollution shall be defined as follows:
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6.1.1. For the water polluter, which discharges over 50 m3 waste water per day or producing
toxic substance waste water, the content of polluting substance shall be estimated in
kilograms;
6.1.2. For industries, service units and domestic consumption, which discharge less than 50
m3 waste water per day, the content of polluting substance shall be priced by standard
quantity in kilograms;
6.1.3. Content of toxic substance in waste water shall be estimated by grams.
6.2.
Standard quantity of content of polluting substance in waste water, discharged by industries,
service units of less than 50 m3 waste water per day shall be determined by the State
Administrative Central Organization in charge of nature and environment jointly with relevant
state administrative central organization, on the basis of norms of water consumption,
capacity and exploitation regime by each industry and service sector.
Article 7. Amount of fees and their centralized expenses
7.1.
Fees shall be determined within the following limits:
Polluting substance
Measuring unit
Weighing substance
Organic substance
Minerals substance
Heavy metal
Toxic polluting substance
Kilogram
Kilogram
Kilogram
Kilogram
gram
Fee limit /in tugriks/
Minimum
100
100
50
1000
1000
maximum
500
500
200
5000
5000
7.2.
Government shall define the fees for each water basin on the basis of ecology-economic
assessment and within the limits set out in 7.1 of the present law.
7.3.
Proceedings from the fees shall be allocated in environment protection fund and to be spent
for the protection of water, elimination of water pollution, to conduct inspection-research and
for rehabilitation measures.
Article 8. Exemption and concession
8.1.
Water polluter shall be exercise fee exemption under the following condition:
8.1.1. By the quantity of purified waste water up to the water quality standard;
8.1.2. By the quantity of reuse of treated waste water in industry and services;
8.2.
Herders of pastoral livestock, residing at places other than cities and dwellings shall be
exempted from the payment of fees.
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8.3.
Economic entities and organizations of national and aimag category which engaged in the
treatment of waste water of city, dwelling and health, education and welfare activities may
exercise concession as regard to fee payment if meets the standard and norms, normative of
waste water.
8.4.
Government shall approve the procedure for developing the list of those organizations, set out
in 8.3 of the present law and for determination of concession percentage.
Article 9. Payment settlement and reporting
9.1.
Fee payer shall pay the fee within the first 20 days of the following quarter to applicable tax
office, according to the polluting substance, contained in waste water removed directly to
nature or dispensed to sewage during the relevant quarter.
9.2.
Tax office shall prepare the payment annual statement as follows:
9.2.1. Soum, district tax office shall submit the annual statement on fees to aimag, capital
city tax office by February 10 of the following year;
9.2.2.
Aimag, capital city tax office shall submit the annual statement on fees to state
administrative organization in charge of taxation by March 1 of the following year;
9.2.3. The state administrative organization in charge of taxation shall submit the
consolidated statement of fees to the State Administrative Central Organization in
charge of water issues by March 15 of the following year.
9.3.
Sample of the payment statement shall be approved jointly by the State Administrative
Central Organization in charge of taxation and water issues.
Article 10. Liabilities for Violations of the Legislation
10.1. A judge or an inspector for environmental protection shall charge violators of the law on
water pollution fee, the following administrative punishments, if the violation is not of
criminal nature:
10.1.1. In case of hushing up information concerning water polluter, quantity of waste water,
its composition and polluting substance and providing false information, dispensing
waste water without permission or to illicit point: a fine for individuals shall be equal
to five to twenty times of the monthly minimum wage, a fine for officials shall be
equal to ten to thirty times of the monthly minimum wage, and a fine for economic
entities and organizations shall be equal to thirty to fifty times of the monthly
minimum wage.
10.2. Liabilities for payers, set out in the present law shall be regulated by General taxation law.
CHAIRMAN OF THE STATE GREAT HURAL
D. DEMBEREL
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