Department of Revenue and Customs

The department under the Ministry of Finance responsible for tax administration, customs duty collection, and trade facilitation across Bhutan. It administers business income tax, personal income tax, sales tax, customs duties, and excise taxes through regional revenue and customs offices at all major border crossings including Phuentsholing, Gelephu, and Samdrup Jongkhar. The DRC has been modernizing through the Revenue Administration Management Information System (RAMIS) for electronic tax filing.