The Government Departments/Agencies with substantial revenue collections are nominated as revenue agencies responsible for collection and deposit of government revenue. The collections are deposited in to separate Bank Account styled RGR Accounts maintained in the respective Bank of Bhutan. For the allotment of RGR accounts the agencies are required to apply directly to the Department of Revenue & Customs, HQ with all their collection details. However, those agencies, which are not allotted with RGR accounts are required to deposit their collections in the nearest Regional Revenue & Customs Office.

As of now there are more than 300 Revenue Agencies responsible for collection and deposit of revenue. All these Revenue Agencies are required to maintain both collection and deposit accounts for submission to the concerned Regional Offices on monthly basis.

The Department of Revenue and Customs, Head Quarter is only authorized to make refund on account of excess/erroneous deposits made in to the RGR Accounts by the various agencies and taxpayers. However, the refund claims must be rooted through the respective Regional offices for the verification and endorsement of Regional Directors. Any refund claim made directly to Head Office shall not be entertained. The refund application form along with the instructions is provided here (Link with Common forms for Customs, Excise & Sales Tax: Application form for BST/Duty Refund).

Refunds in the past were made through Bank transfers/Bank drafts, which was only possible from the main account maintained in main Bank, Phuentsholing. In order to expedite the refund and to make it more customers friendly, the refund is being made through cheques drawn in favour of the concerned agency/ individuals.

Rural Tax consists of the following head of Accounts:

* Land Tax
* House Tax
* Cattle tax
* Grazing License Fee

The Dzongkhag and Dungkhag Authorities are responsible for assessment, collection and deposit of rural tax in the RGR accounts allotted to them. In case of rural tax collection the gups use Rural Tax Receipt unlike other revenue collections where revenue money receipt is used.

At present there are 29 rural tax officials working in various Dzongkhags and Dungkhags. There are 201 Gewogs under 11 Dungkhags and 20 Dzongkhags.