· Organizational Structure :-
of the Department of Revenue and Customs of Bhutan is to “contribute to the
nation building process through the development of an effective revenue system”
and mission with “to ensure that the tax and customs administration has the
capacity to collect taxes efficiently and effectively at minimum cost through
impartial and consistent enforcement of regulations, and to provide a
convenient and honest service to the taxpayers”.
Bhutan is collected by the national government and by its subsidiary local
governments. All taxation is ultimately overseen by Ministry of Finance,
Department of Revenue and Customs. The Ministry of finance carries out the tax
laws amendment or regulations and circular through the Department of Revenue
and Customs which has five Divisions having different roles. All Divisions are
under the direct control and supervision of Director, Department of Revenue and
Customs which in turn is accountable to Ministry of Finance.
functions of the different divisions have been stated as follows:
Tax Administration Division
and monitor the Income Tax Act of the Kingdom of Bhutan, 2001 and the Rules.
and advise the Ministry of Finance on all revenue related matters, tax policy
of legislation, etc. from time to time
B. Customs and Excise Division
and monitor the Sale Tax, Custom and Excise Act of Kingdom of Bhutan, 2000 and
and advise the Ministry of Finance on Custom and Excise policies.
Coordinate with other law enforcement agencies in prevention of the smuggling
of restricted and prohibited goods.
Excise Duty Refund claim from Government of India.
with WCO, Regional Custom Administration and other international agencies.