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Mongolias Mining Fiscal Regime 2015 : In New Market Study

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Albany, NY -- (SBWIRE) -- 04/23/2015 -- Synopsis

Mongolian fiscal regime report outlines governing bodies, governing laws, licenses, rights and obligations, and tax-related information for four commodities: coal, iron ore, copper and gold

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Executive summary

Mongolia has rich mineral deposits of coal, copper, iron ore and gold. The mining industry is governed by the Mineral Resources Authority of Mongolia, and its various departments. The Mineral Law and Subsoil Law are the apex laws for the country's mining industry


The report outlines governing bodies, governing laws, licenses, rights , obligations, and key fiscal terms which includes license fee, royalty, corporate income tax, depreciation, loss carry forward, withholding tax and value added tax (VAT).

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Gain an overview of Mongolia's mining fiscal regime.

Key highlights

The Mineral Resource Authority of Mongolia (MRAM) deals with the licensing aspects of mining, in compliance with the Mining Law of Mongolia.

The Minerals Law of Mongolia was enacted to promote economically viable mining, and to regulate mining operations such as exploration, exploitation and other related activities.

The purpose of Subsoil law is to deal with the issues related to the use and protection of subsoil.

The purpose of General Law of Taxation is to define the national taxation system in Mongolia.

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Table of Contents

1 Executive Summary

2 The Mongolian Mining Industry – Governing Bodies
2.1 Mineral Resource Authority of Mongolia
2.1.1 The Geological Survey
2.1.2 Coal Research Division
2.1.3 Cadastre Division
2.1.4 Mining Division

3 The Mongolian Mining Industry – Governing Laws
3.1 Minerals Law of Mongolia
3.1.1 Rights of the Central State Administration
3.2 Subsoil Law
3.3 General Law of Taxation

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4 The Mongolian Mining Industry – Licenses
4.1 Conditions of Granting Licenses
4.1.1 Exploration License
4.1.2 Mining License

5 The Mongolian Mining Industry – Rights and Obligations
5.1 Rights
5.1.1 Rights of exploration license holders
5.2 Obligations
5.2.1 Obligations to Prospecting License Holders
5.2.2 Obligations of exploration license holders
5.2.3 Obligations of mining license holders

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