Class Mammalia Linnaeus, 1758 - mammals
   Subclass Theria Parker & Haswell, 1897
     Order Chiroptera Blumenbach, 1779 - bats
       Family Vespertilionidae Gray, 1821 - vespertilionid bats
         Subfamily Vespertilioninae Gray, 1821
           Tribe Eptesicini Volleth & Heller, 1994
             Genus Eptesicus Rafinesque, 1820 - big brown bats
               Subgenus Eptesicus Rafinesque, 1820
                 Eptesicus gobiensis Bobrinskii, 1926
                   [Eptesicus gobiensis gobiensis] Bobrinskii, 1926