Goods and Services Tax (GST)

GST Amendment Act of Bhutan

1. 1. GST Amendment Act of Bhutan (2025)
   2. GST Amendment Act of Bhutan (2022)
   3. GST Amendment Act of Bhutan (2021)

Goods and Services Tax Act of Bhutan

1. Goods and Services Tax Act of Bhutan 2020

Tax Administration

1. Personal  Income Tax (PIT)
   1. Sponsor Child Form
   2. Rental_Form_for_Joint_Owners
   3. Rental_Form_for_Single_Owner
2. Tax Deducted at Source
   1. FORM IT-1(a) MONTHLY SALARY SCHEDULE
   2. FORM IT-2 INCOME FROM REAL PROPERTY
   3. FORM IT-3 INCOME FROM DIVIDEND
   4. FORM IT-5 OTHER SOURCES
   5. FORM IT-6 TDS FROM TOUR INCOME
   6. FORM IT-7(b) 2% BHUTANESE CONTRACT
   7. New – FORM IT-7(a) NON BHUTANESE CONTRACT
3. Fiscal Incentives Form
   1. FORM 1 TAX EXEMPTION SCHEME APPLICATION FORM
   2. FORM 2 CONCESSIONARY TAX RATES SCHEME APPLICATION FORM
   3. FORM 3 CONCESSIONARY TAX RATES SCHEME APPLICATION FORM FOR EXTENSION OF QUALIFYING PERIOD
   4. FORM 4 INVESTMENT ALLOWANCE INCENTIVE APPLICATION FORM
   5. FORM 5 APPLICATION FOR SALES TAX AND CUSTOMS DUTY EXEMPTION ON GOODS AND COMMODITIES
4. Employees Welfare Fund Scheme Forms
5. Other Forms
   1. Registeration form_Agency
   2. Registration form_Exempted Organization

Customs

Others
1. 1. Fiscal Incentives Act of Bhutan 2021
   2. Transnational Organized Crime in the Pacific 2024- UNODC
   3. Indirect Tax Manual 2025
   4. Customer Service Delivery Standards (CSDS)
   5. Time Release Study (TRS) Bhutan-2024
   6. Customs Rules and Regulation of Bhutan-Revised Edition 2023

BTS Publication
1. 1. Bhutan Trade Statistics 1st Quarter 2025

Under Construction……

Revenue Reports

1. National Revenue Report (NRR) 2022-2023
2. National_Revenue_Report_2023-24