English | Dzongkha Thursday, December 14, 2017

Recent tax revision Constitutional: OAG


Oct 26, 2010

In the fourth and the final hearing, the Office of the Attorney General (OAG) representing the government argued that the recent tax revision is Constitutional. It argued that the Sales Tax, Customs and Excise Act of the Kingdom of Bhutan, 2000 allows the government to revise and raise sale tax, customs and excise duty.

The Opposition Leader said the act contradicts the provisions of the public finance act 2007. The public finance act states that raising revenue through taxes shall be authorized by the parliament. He said the Sales Tax, Customs and Excise Act of the Kingdom of Bhutan, 2000 is invalid because Public Finance act supersedes it.

The Office of the Attorney General argued that the two acts have different intentions and therefore are still valid.

It also argued that mother of all the laws, the Constitution, also doesn’t specify that tax revision has to be done by the parliament. It says taxes, fees and other forms of levies shall not be imposed or altered except by law.

The Opposition Leader argued that laws must originate either from the parliament or the National Assembly.

The verdict will be passed on November 18.

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