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Taxation In Bhutan
Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized. The duty to pay taxes is affirmed by the Constitution of 2008 individually as well as in commerce. The Constitution also confirms the ability of local governments to raise taxes in accordance to laws passed by Parliament. Under the Constitution, taxation is specifically disqualified as the subject of national referendums, leaving tax laws within the exclusive purview of Parliament. Individual ...
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Taxation
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal person, legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner (Tax noncompliance, non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct tax, direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat tax, flat percentag ...
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Royalties
A royalty payment is a payment made by one party to another that owns a particular asset, for the right to ongoing use of that asset. Royalties are typically agreed upon as a percentage of gross or net revenues derived from the use of an asset or a fixed price per unit sold of an item of such, but there are also other modes and metrics of compensation.Guidelines for Evaluation of Transfer of Technology Agreements, United Nations, New York, 1979 A royalty interest is the right to collect a stream of future royalty payments. A license agreement defines the terms under which a resource or property are licensed by one party to another, either without restriction or subject to a limitation on term, business or geographic territory, type of product, etc. License agreements can be regulated, particularly where a government is the resource owner, or they can be private contracts that follow a general structure. However, certain types of franchise agreements have comparable provisions. N ...
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United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo-Americ ...
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Attorney General Of Bhutan
The Office of the Attorney General of Bhutan (Dzongkha: ; Wylie: ') is the legal arm of the executive branch of the government. It is also the legal adviser of the government and its representative in the judicial system of Bhutan. Under the Constitution of 2008, the Attorney General is appointed by the King of Bhutan on the advice of the Prime Minister. The Office of the Attorney General is codified by the Attorney General Act of 2006, an act of parliament incorporated by the Constitution. Under the Act, the Attorney General also authors and reviews legislation for parliament. Office of the Attorney General The Office of the Attorney General was first formed as the "Office of Legal Affairs" in 1999 by the Lhengye Zhungtshog (Council of Ministers) on the recommendation of its Special Task Force on Enhancing Good Governance. The Office of Legal Affairs was formally established by law on April 14, 2000, as the government's central legal agency. In 2000, the Office began to assume ...
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Supreme Court Of Bhutan
The Supreme Court of Bhutan is the Kingdom of Bhutan's highest court of review and interpreter of the Constitution. The Supreme Court consists of one Chief Justice and four Drangpons (Associate Justices). Its appellate jurisdiction is accompanied by a limited original jurisdiction on questions of such a nature and public importance that "it is expedient to obtain the opinion of the Supreme Court". The Druk Gyalpo, or King of Bhutan, ''may refer'' the question to the Supreme Court for its consideration; the Supreme Court must then hear the case and submit an opinion to the King. The Chief Justice of the Supreme Court (also called the "Chief Justice of Bhutan"), as well as its Drangpons are appointed by the Druk Gyalpo from among their juniors and peers, or from among other eminent jurists. The Chief Justice sits for a 5 year term or until reaching age 65; other Drangpons sit for 10 year terms or until reaching age 65. All Justices of the Supreme Court of Bhutan are limited to two t ...
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High Court Of Bhutan
The High Court of Bhutan derives its authority from the 2008 Constitution of Bhutan. It consists of the Chief Justice and eight Drangpons (Associate Justices). The Chief Justice and Drangpons of the High Court are appointed from among juniors, peers, and eminent jurists by the Druk Gyalpo. The judges of the High Court serve 10 year terms, or until reaching age 60; this retirement age is unique among the Civil Service and Constitutional Offices of Bhutan — all others retire at age 65. During their tenure, they are subject to censure and suspension by the Druk Gyalpo on the recommendation of the National Judicial Commission for proven misbehavior that does not rise to the level of impeachment.Constitution of Bhutan
, Art. 21, §§ 11–15


List of High Court Judges

* Acting Chief Justice of the High Court ...
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Kuensel
{{Contains special characters, Tibetan ''Kuensel'' ( dz, ཀུན་གསལ།, ''Clarity'') is the national newspaper of the Kingdom of Bhutan. It was the only local newspaper available in Bhutan until 2006 when two more newspapers were launched. The government of Bhutan owns 51% of Kuensel while 49% is held by the public. ''Kuensel'' is published in two language editions: Dzongkha (the national language) and English, everyday except Sunday with a total weekly circulation of more than 15,000 copies and an average weekly readership of 130,000. The paper is distributed throughout the country by a string of sales agents appointed in all the dzongkhags, dungkhags and towns, while subscribers overseas are fed through mail service/e-mail. Subscribers also get a PDF version of the paper. History Kuensel was founded in 1967 as an internal government bulletin. In 1974 a press machine was bought from India and installed in Thimphu. Soon Dzongkha letter blocks were prepared by J ...
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Bhutan Observer
The ''Bhutan Observer'' was Bhutan's first private bilingual newspaper. It was launched as a private limited company by parent company Bhutan Media Services (BMS), and began publishing on June 2, 2006, in Thimphu. Its Dzongkha edition was called ''Druk Nelug'', and the newspaper maintained an online service in English until 2013. The newspaper employed about 60 people in editorial, commercial, administrative, and managerial departments. The editorial department won several national journalism awards for the best editorial, best Dzongkha issue, best editorial cartoon, and the most valuable story on Gross National Happiness. The former Executive Editor, Sonam Kinga, was one of several relatively young individuals to make an early entry into newly democratic Bhutanese politics in 2007, winning a seat and leadership position in the kingdom's first National Council elections. As Bhutan began developing its private media sector, fledgling media outlets including the ''Bhutan Observe ...
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National Assembly Of Bhutan
The National Assembly is the elected lower house of Bhutan's bicameral Parliament which also comprises the Druk Gyalpo (Dragon King) and the National Council. It is the more powerful house. Current National Assembly The current National Assembly has 47 members, first elected in the inaugural general election on March 24, 2008. Jigme Thinley's Druk Phuensum Tshogpa (DPT) Party won a landslide victory, securing 45 seats. The People's Democratic Party (PDP) won the other two, but its leader, Sangay Ngedup, lost the election in his constituency. Under the 2008 Constitution, Article 12, section 1, the National Assembly consists of a maximum of 55 members directly elected by the citizens of constituencies within each ''Dzongkhag'' (District). Under this single-winner voting system, each constituency is represented by a single National Assembly member; each of the 20 ''Dzongkhags'' must be represented by between 2–7 members. Constituencies are reapportioned every 10 years (Art. ...
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Government Of Bhutan
The Government of Bhutan has been a constitutional monarchy since 18 July 2008. The King of Bhutan is the head of state. The executive power is exercised by the Lhengye Zhungtshog, or council of ministers, headed by the Prime Minister. Legislative power is vested in the bicameral Parliament, both the upper house, National Council, and the lower house, National Assembly. A royal edict issued on April 22, 2007 lifted the previous ban on political parties in anticipation of the National Assembly elections in the following year. In 2008, Bhutan adopted its first modern Constitution, codifying the institutions of government and the legal framework for a democratic multi-party system. Sovereignty Bhutanese external relations and foreign policies were put under British control following the 1910 Treaty of Punakha. However, due to the policy of self-imposed isolationism, the effect of the treaty was limited to an extent. After Indian independence in 1949, Bhutan and India agreed to ...
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Tobacco Control Act Of Bhutan 2010
The Tobacco Control Act of Bhutan ( dz, འབྲུག་གི་ཏམ་ཁུ་དམ་འཛིན་བཅའ་ཁྲིམས་ཅན་མ་, translit='Drug-gi tam-khu dam-'dzin bca'-khrims can-ma) was enacted by the Parliament of Bhutan on 6 June 2010 and came into force on 16 June.Tobacco Control Act (TCA): § 1 It regulates tobacco and tobacco products, banning the cultivation, harvesting, production, and sale of tobacco and tobacco products in Bhutan. The act also mandates that the government of Bhutan provide counselling and treatment to facilitate tobacco cessation. Premised on the physical health and well being of the Bhutanese people – important elements of Gross National Happiness – the Tobacco Control Act recognizes the harmful effects of tobacco consumption and exposure to tobacco smoke on both spiritual and social health.TCA: Preamble Long before the enactment of the Tobacco Control Act, Bhutan's government had struggled against tobacco use. In 1916, ...
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Thromde
A thromde ( Dzongkha: ཁྲོམ་སྡེ་; Wylie: ''khrom-sde'') is a second-level administrative division in Bhutan. The legal administrative status of thromdes was most recently codified under the Local Government Act of 2009, and the role of thromdes in elections in Bhutan was defined in the Election Act of 2008 Governance Thromde administration is a product of the Bhutanese program of decentralization and devolution of power and authority. Thromdes are administered independently by a Thromde Tshogde if sufficiently developed and populated (Class A Thromdes); or directly by Dzongkhag Administration or the Gewog Administration as decided by the Government (Class B Thromdes and Yenlag Thromdes). From time to time, Parliament decides the boundaries of Thromde in consultation with the National Land Commission Secretariat and local authorities. Each Thromde Tshogde is composed of seven to ten elected members and headed by a Thrompon. Thromde Tshogdes are empowered to reg ...
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