|
|
The Sales Tax Division was created in January 2006.
Functions of the Sales Tax Division are:
- To assist the Ministry of Finance in the interpretation and implementation of sales tax laws, rules and regulations
- To formulate and recommend new indirect tax base and policy to the Ministry of Finance for revenue enhancement
- To review, analyze and recommend tax policy changes and revisions on the Sales Tax Act& Rules (2000) and Manual thereof.
- To monitor and evaluate the collection of sales tax at the regional offices.
- To review, analyze and report to Ministry/ Government as required on matters like tariff policy, statistics, rules and procedures and other sales tax related matters.
Existing Sales Tax Structure:
1. Sales Tax at the point of Sales:
| |
Particulars |
Tax Rate |
| 1. |
Hotels |
10% |
| 2. |
Cable Operators |
30% |
| 3. |
Beer Agents |
50% |
| 4. |
Cement Agents |
5% |
| 5. |
Cinema operators |
30% |
| 6. |
Aerated Water Manufacturer |
30% |
2. Sale tax at the point of importation/entry:
0%, 5%, 10%, 15%, 20%, 30%, 50% & 100% (eight slabs).
Note: Bhutan does not levy taxes on domestically produced goods being exported.
|
|
|
|
|
Search Tax Payer No
Related Links 
MOF Web Mail