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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Journal articles:
  1. Zolzaya.B, (November 2017), Development of transfer pricing documentation rules and lessons for Mongolia,
  2. Tax and Business Journal, volume 2, pp.17-29, Ulaanbaatar, Mongolia;
  3. Zolzaya B, (January 2017), Development of transfer pricing system in Mongolia, Tax and Business Journal,
  4. volume 1, pp.21-26, Ulaanbaatar, Mongolia;
  5. Zolzaya.B, (January 2016), International tax and Transfer pricing issues, “Analyst” Socio-Economic Journal,
  6. pp. 80-96, Ulaanbaatar, Mongolia;

Book and Encyclopedia Chapters

  1. Zolzaya.B (December) 2025, “REFORMING TRANSFER PRICING AND TAX ADMINISTRATION
  2. FOR INTANGIBLE ASSETS IN DEVELOPING COUNTRIES: THE CASE OF
  3. MONGOLIA” PhD Thesis
  4. Zolzaya.B, (September 2016), Tax Glossary, Mongolian Tax Administration book, pp.1-144, Ulaanbaatar,
  5. Mongolia;
  6. Zolzaya.B, (2013), International Comparisons of Taxation in Developing Countries 2013, Country report of
  7. Mongolia, pp. 43-88, Keio University, Faculty of Business and Commerce, Tokyo, Japan;
  8. Zolzaya.B, (2011). Tax imposed on the Foreign investment corporations, pp.68-87, General Department of
  9. Taxation, Ulaanbaatar, Mongolia.
  10. 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

  1. 2024 (July) International tax symposium, current BEPS practice organized by the MATCA
  2. 2020 International Conference of Chinese Tax and Policy 2020 (virtual conference) doctorate presentation
  3. program (virtual meeting);
  4. 2020 Commercial Law Department seminar “Intangible assets in transfer pricing” in Auckland, New Zealand;
  5. 2017 “How to apply current transfer pricing legislation”, Taxpayers’ meeting, in Ulaanbaatar, Mongolia;
  6. 2015 “Transfer pricing system and documentation in Mongolia” 45th SGATAR Meeting, in Singapore;
  7. 2015 “Mongolian VAT system” Tax Seminar, OECD Korea Policy Centre, in Seoul, Korea;
  8. 2014 “Enhancing transfer pricing rules in Mongolia; Learn from experiences on transfer pricing rules of Japan”,
  9. National tax college, in Tokyo, Japan;
  10. 2014 “International tax system in Mongolia”, tax seminar, Keio University, in Tokyo, Japan
  11. 2013 “Mongolian Tax System”, National Tax College, in Tokyo, Japan;
  12. 2011 “International tax aspects in Mongolia”, in Kuala Lumpur, Malaysia;
  13. 2009 “Tax system in Mongolia and main tax laws” international tax seminar, Japan International Cooperation
  14. Agency, in Tokyo, Japan.
  15. 2007 “Theory and practice conference for Tax administration’s functions to expose an underground economy”,
  16. 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