(with a right to increase to to tax expenditures); Š Mining Commission established (with broad supervisory and regulatory powers in the mining industry); Š Mines Resident Officer to be established (responsible for monitoring daily production, records, etc.); Š royalty increased from 5% to 6% (also 1% clearing fee in 2017 Finance Act); Š VAT input claims can also be denied if related to exports; Š the GoT has the option to buy if it believes goods are undervalued; Š establishment of mineral and gem houses (auction centre, minerals exchange and clearing house) and Government mineral warehouse (which is to be custodian of minerals and gemstones won by mineral right holders in Tanzania); Š all minerals recovered are to be stored in a storage facility, recorded by the Mines Resident Officer and then moved to Government minerals warehouse to await disposal for home refining, authorised mineral dealers or, where permitted, export; Š minerals to be sorted/valued in presence of Mines Resident Officer and Revenue Official (report used to determine royalties) and beneficiated in Republic (although export permissible in certain circumstances); and Š in procurement, preference to be given to local citizens and companies.