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National Assembly re-deliberates on recommendations from National Council on Tax (Amendment) Bill of Bhutan 2020

Posted on :14 February 2020

The House re-deliberated on the three recommendations made by the National Council on the Tax (Amendment) Bill of Bhutan 2020.

National Council recommended that the Commencement date of the Act be as per Section 46B of Public Finance (Amendment) Act of Bhutan 2012, that both Prepaid and Postpaid users be levied a sales tax rate of 5% and Tourist Sim be taxed at 7% (Section 6 and Section 7).

Section 46B of Public Finance (Amendment) Act of Bhutan 2012 states “The imposition or increase of any tax or abolition, reduction or remission of any existing tax once passed as law by Parliament, shall be applied retroactively from the date it was initially tabled in the National Assembly”.

From the three recommendations, the House only endorsed the recommendation on the Commencement date with 18 Yes, 16 No and 9 Abstain out of 43 Members present and voting. 


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