Zolzaya.B
Faculty: Faculty of Raw Materials and Environmental Engineering
Position: Lecturer in Finance and economics
E-Mail: Zolzaya@gmit.edu.mn
2025 – Present
Lecturer in Finance and Economics, German-Mongolian Institute for Resources and Technology
2025-2026
Acting CFO & Chief Accountant ,Moncement Building Materials LLC
2020 – Present
Managing Director, Alpha Tax TM LLC
2015 – 2019
Visiting Lecturer, Mongolian Association of Certified Tax Consultants
2007 – 2013
State Tax Inspector, General Department of Taxation of Mongolia
2003 – 2007
State Tax Inspector, Khan-Uul District Tax Office
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- Zolzaya.B, (November 2017), Development of transfer pricing documentation rules and lessons for Mongolia,
- Tax and Business Journal, volume 2, pp.17-29, Ulaanbaatar, Mongolia;
- Zolzaya B, (January 2017), Development of transfer pricing system in Mongolia, Tax and Business Journal,
- volume 1, pp.21-26, Ulaanbaatar, Mongolia;
- Zolzaya.B, (January 2016), International tax and Transfer pricing issues, “Analyst” Socio-Economic Journal,
- pp. 80-96, Ulaanbaatar, Mongolia;
Book and Encyclopedia Chapters
- Zolzaya.B (December) 2025, “REFORMING TRANSFER PRICING AND TAX ADMINISTRATION
- FOR INTANGIBLE ASSETS IN DEVELOPING COUNTRIES: THE CASE OF
- MONGOLIA” PhD Thesis
- Zolzaya.B, (September 2016), Tax Glossary, Mongolian Tax Administration book, pp.1-144, Ulaanbaatar,
- Mongolia;
- Zolzaya.B, (2013), International Comparisons of Taxation in Developing Countries 2013, Country report of
- Mongolia, pp. 43-88, Keio University, Faculty of Business and Commerce, Tokyo, Japan;
- Zolzaya.B, (2011). Tax imposed on the Foreign investment corporations, pp.68-87, General Department of
- Taxation, Ulaanbaatar, Mongolia.
- Zolzaya.B, (2007). Tax administration’s functions to expose an underground economy, pp.111-123, General Department of Taxation, Ulaanbaatar, Mongolia.
PRESENTATIONS: RECENT AND SELECTED
- 2024 (July) International tax symposium, current BEPS practice organized by the MATCA
- 2020 International Conference of Chinese Tax and Policy 2020 (virtual conference) doctorate presentation
- program (virtual meeting);
- 2020 Commercial Law Department seminar “Intangible assets in transfer pricing” in Auckland, New Zealand;
- 2017 “How to apply current transfer pricing legislation”, Taxpayers’ meeting, in Ulaanbaatar, Mongolia;
- 2015 “Transfer pricing system and documentation in Mongolia” 45th SGATAR Meeting, in Singapore;
- 2015 “Mongolian VAT system” Tax Seminar, OECD Korea Policy Centre, in Seoul, Korea;
- 2014 “Enhancing transfer pricing rules in Mongolia; Learn from experiences on transfer pricing rules of Japan”,
- National tax college, in Tokyo, Japan;
- 2014 “International tax system in Mongolia”, tax seminar, Keio University, in Tokyo, Japan
- 2013 “Mongolian Tax System”, National Tax College, in Tokyo, Japan;
- 2011 “International tax aspects in Mongolia”, in Kuala Lumpur, Malaysia;
- 2009 “Tax system in Mongolia and main tax laws” international tax seminar, Japan International Cooperation
- Agency, in Tokyo, Japan.
- 2007 “Theory and practice conference for Tax administration’s functions to expose an underground economy”,
- in Ulaanbaatar, Mongolia
ATTENDED CONFERENCE AND WORKSHOP
“Participated in over 20 events from 2007 to 2024"
CONFERENCE ORGANIZATION
2016 – Main coordinator, International Taxation and Korean Experiences, OECD Korean Policy Center, Ulaanbaatar, Mongolia
2015 – Coordinator and main presenter, Transfer Pricing: Comparability Analysis, 17th SGATAR Working Level Meeting, Ulaanbaatar, Mongolia
2025
PhD, Commercial Law Department, the University of Auckland, New Zealand
2015
MBA, Taxation Policy and Management, Graduate School of Business and Commerce, Keio
University, Japan.
2006
Postgraduate Business administration, The Academy of Management, Mongolia
2005
B.A. Accounting, The University of Finance and Economics, Mongolia
2002
B.A. Trade Management, the Institute of Business and Commerce, Mongolia