Mongolias Mining Fiscal Regime: H1 2015

Mongolias Mining Fiscal Regime: H1 2015


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  • Pages: 16
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Executive Summary

Mongolia's Mining Fiscal Regime: H1 2015

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.

Scope

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).

Reasons to buy

Gain an overview of Mongolia's mining fiscal regime.



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1 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

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

6 The Mongolian Mining Industry-Key Fiscal Terms

6.1 License Fee

6.1.1 Exploration License Fee

6.1.2 Mining License Fee

6.2 Royalty

6.3 Corporate Income Tax

6.4 Depreciation

6.5 Loss Carry Forward

6.6 Withholding Tax

6.7 Value Added Tax

7 Appendix

7.1 Abbreviations

7.2 Methodology

7.3 Secondary Research

7.4 Primary Research

7.5 Contact GlobalData

7.6 About GlobalData

7.7 GlobalData's Services

7.8 Disclaimer

1.2 List of Figures

Figure 1: The Mining Industry in Mongolia-Commodity Mines at Different Stages (Number of Mines), 2015

1.1 List of Tables

Table 1: The Mining Industry in Mongolia-Fiscal Regime Terms and Other Taxes (%), 2015

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Mongolia, fiscal regime, 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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