Татварын багц хуулийн шинэчлэлд уул уурхайн салбартай холбогдох хэд хэдэн өөрчлөлтийг тусгаад байна. Тухайлбал, Ашигт малтмалын тусгай зөвшөөрөл эзэмшигч нь лицензээ шууд болон шууд бусаар бусдад шилжүүлсэн, худалдсан тохиолдолд түүнээс олох ашигт 10 хувийн татвар ногдуулахаар хуулийн төсөлд тусгажээ. Үүнтэй холбоотойгоор тухайн лицензийн эцсийн эзэмшигч гэсэн ойлголтыг гаргаж ирсэн аж. Үүнд тухайн компанийн 30 ба түүнээс дээш хувийг шууд болон шууд бусаар эзэмшигчийг хамааруулахаар тусгасан байна. Харин лиценз эзэмшигч, эсвэл түүний эцсийн эзэмшигчийн хувьцаа хөрөнгийн зах зээлд нээлттэй арилжаалагддаг бол жижиг хувьцааны шилжилт хөдөлгөөнд татвар ногдуулахгүй байхаар тусгасан байна. Үүнд сүүлийн 12 сарын хугацаанд Хөрөнгийн биржээр дамжуулан нийт хувьцааныхаа 20 хувиас бага хэсгийг арилжаалсан бол түүнд 10 хувийн татвар ногдуулахгүй байхаар заажээ. Мөн эцсийн эзэмшигч нь нийт эзэмшлийн хувь хэмжээгээ өөрчлөхгүйгээр өөрийн мэдлийн компани хооронд хувьцаа шилжүүлэхээр бол эрх борлуулсны татвар ногдуулах юм байна.

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