Bhutan is unique not just for its philosophy of Gross National Happiness, but for its rapidly modernizing digital tax infrastructure known as RAMIS (Revenue Administration Management Information System). Managed by the Department of Revenue and Customs (DRC), the system is strictly formalized.
For international investors, contractors, and NGOs operating in Thimphu, compliance relies on the TPN (Taxpayer Identification Number). Whether you are supplying goods to a government project or running a tourism venture, a valid TPN is the key to clearing customs and filing returns.
Introduction
The backbone of Bhutan’s fiscal infrastructure is the RAMIS portal. It integrates tax, customs, and business registration data.
For global enterprises, the challenge is navigating the mix of identifiers: TPN, CID (Citizenship ID), and License Numbers. A mismatch here—such as using a personal CID for a corporate invoice—can lead to the rejection of expense claims and TDS (Tax Deducted at Source) issues.
