Corporate Revenue Tax Report tax_units Balance balance A. Calculation of tax at common rate LINEA 0 1. Amount of total income (1=2+...+5) LINE1 LINE2.balance + LINE3.balance + LINE4.balance + LINE5_new.balance 1.1. Amount of tax-exempt income (2) LINE2 account_id -510102 1.2. Amount of income subject to tax at a special rate (3) LINE3 LINE32.balance + LINE34_new.balance + LINE39.balance + LINE41.balance + LINE43.balance 1.3 Amount of other income (unrealized income from foreign exchange rate difference, etc.) (4) LINE4 -520109 -5301 -5302 1.4 Taxable income at the common rate (5=6+...+16) LINE5_new LINE6.balance + LINE7.balance + LINE8.balance + LINE9.balance + LINE10.balance + LINE11.balance + LINE12.balance + LINE13.balance + LINE14.balance + LINE15.balance + LINE16.balance 1.4.1 Income from sales of goods, works and services (6) LINE6 -510101 - 60 1.4.2 Income from technical, management, consulting and other services (7) LINE7 -5106 1.4.3 Income from the use and rental of real estate (8) LINE8 -510201 1.4.4 Income from use and rental of movable property (9) LINE9 -510202 1.4.5 Income from goods, work and services received from others without payment (10) LINE10 account_id -5202 1.4.6 Income from interest, interest /fines, penalties/, compensation for damages received from the person who failed to fulfill his obligations under the contract (11) LINE11 account_id -520601 1.4.7 Income from paid puzzles, gambling games, cash lotteries (12) LINE12 account_id -520602 1.4.8 Income from the sale of shares, securities and other financial instruments (13) LINE13 account_id -520603 1.4.9 Income from the sale or transfer of other intangible assets and movable property /except for the income specified in clauses 10.1.2 and 10.1.3 of the law/ (14) LINE14 account_id -5501 -5502 -540101 -540202 1.4.10 Actual income from foreign exchange rate difference (15) LINE15 account_id -5301 -5302 1.4.11 Other taxable income (16) LINE16 account_id -520109 2. Amount of total expenses (17=18+19+20) LINE17_new LINE18.balance - LINE19.balance - LINE20.balance 2.1 Cost of goods sold (18) LINE18 account_id 6101 + 6102 2.2 Administrative and selling expenses (19) LINE19 account_id 70 + 71 2.3 Non-core operating expenses (20) LINE20 account_id 72 + 73 + 74 3. Profit before tax +, loss - (21=1-17) LINE21 LINE1.balance - LINE17_new.balance 4. Amount to increase profit and loss before paying tax (22) LINE22_new balance external sum editable;rounding=2 5. Amount to reduce profit and loss before paying taxes (23) LINE23_new balance external sum editable;rounding=2 6. Taxable income (24=21+22-23) LINE24 LINE21.balance + (LINE22_new.balance - LINE23_new.balance) 7. Excess of voluntary insurance premiums (25) LINE25 account_id 120502 8. Adjusted taxable income amount (26=24+25) LINE26 LINE24.balance + LINE25.balance 9. The amount transferred during the reporting period from the losses confirmed by the tax authorities in the tax returns of previous years (27) LINE27_new balance external sum editable;rounding=2 10. Amount of income to be taxed at the common rate (28=26-27) LINE28 LINE26.balance - LINE27_new.balance 11. Taxes that have been imposed (28 * percentage specified in 20.1 and 20.2.7 of the law) (29=28*10%) LINE29 LINE28.balance * 0.10 12. Deductible tax according to Article 22.5 of the Law (30) LINE30 account_id -910302 13. OFFICIAL TAX TO BE PAYABLE AS A TOTAL PERCENTAGE (31=29-30) LINE31 LINE29.balance - LINE30.balance B. Calculation of special rate tax LINEB 0 14. Income subject to tax at a special rate (32=33+38+39+40+41+42+44+45+47+49) LINE32 LINE33_new.balance + LINE38.balance + LINE39.balance + LINE40.balance + LINE41.balance + LINE42.balance + LINE44.balance + LINE45.balance + LINE47.balance + LINE49.balance 15. Income from the sale and transfer of rights granted by the state organization (33) LINE33_new -520604 In the event that a right is granted by a state organization, payments and fees that can be proven by documents paid to a state organization in connection with obtaining a right (34) LINE34_new balance external sum editable;rounding=2 In case of purchase or transfer from others, the payment paid for the sale or transfer according to the agreement and evidenced by the transfer document (35) LINE35_new balance external sum editable;rounding=2 Taxable income (36=33-34-35) LINE36 LINE33_new.balance - LINE34_new.balance - LINE35_new.balance Tax on proceeds from the sale and transfer of rights ((36 * 10%) + Additional tax on assessment) (37) LINE37 LINE36.balance * 0.1 + LINE37bis.balance Tax assessed in addition to assessment LINE37bis balance external sum editable;rounding=2 16. Income from rights fees (38) LINE38 -5105 account_id 17. Dividend income (39) LINE39 account_id -5104 18. Funds returned in accordance with Article 9.11 of the Law on Environmental Impact Assessment and Article 11.1.4, 12.5 of the Law on Petroleum (40) LINE40 -520505 account_id 19. Income from insurance compensation (41) LINE41 account_id -520506 20. Interest income (42) LINE42 -5103 Tax imposed (43=(38+39+40+41+42)*10%) LINE43 (LINE38.balance + LINE39.balance + LINE40.balance + LINE41.balance + LINE42.balance) * 0.10 21. Interest income from loans and debt instruments drawn from foreign and domestic sources of commercial banks of Mongolia (44) LINE44 -5204 22. Does not hold a special license for the exploration or exploitation of minerals, radioactive minerals, or oil /This includes the persons specified in Articles 4.1.12 and 30.1 of this law./ Primary and secondary markets for foreign and domestic securities of taxpayers located in Mongolia Interest income of taxpayers who have purchased publicly traded debt instruments and unit rights (45) LINE45 -5203 Tax imposed (46=(44+45)*5%) LINE46 (LINE44.balance + LINE45.balance) * 0.05 23. Income from the sale and transfer of immovable property (47) LINE47 -540201 Tax imposed (48=47*2%) LINE48 LINE47.balance * 0.02 24. Earnings from paid puzzles, gambling games, cash lotteries (49) LINE49 -520605 Tax imposed (50=49*40%) LINE50 LINE49.balance * 0.40 25. OFFICIAL TAX IMPOSED AT A SPECIAL RATE (51=37+43+46+48+50) LINE51 LINE37.balance + LINE43.balance + LINE46.balance + LINE48.balance + LINE50.balance C. Computation of taxes withheld by others according to law 0 LINEC 26. Tax withheld from others according to the law (52) LINE52_new balance external sum editable;rounding=2 27. Taxes paid in foreign countries to be deducted from the applicable tax (53) LINE53_new balance external sum editable;rounding=2 28. AMOUNT OF PAYABLE TAX (54=31+51-52-53) LINE54 LINE31.balance + LINE51.balance - LINE52_new.balance - LINE53_new.balance LINE55 29. The amount calculated for tax refund according to Article 22.1 of the Law (55) account_id -520504 D. Calculation of tax deductions and exemptions from corporate income tax according to the Law on deductions and exemptions from corporate income tax (56) LINED 0 LINE57 30. Exemption from income tax for enterprises with reduced rent payments (News HM(10) column 27 total amount) (57) account_id -520503 LINE58 31. Information on exemption from corporate income tax / Amount of column 5, line 31 of XM-02(12)/ (58) account_id -520502 LINE59 32. Total tax amount to be paid (59=31-(57+58)+51-52-53) LINE31.balance - (LINE57.balance + LINE58.balance) + LINE51.balance - LINE52_new.balance - LINE53_new.balance