The Government of Bhutan has been a constitutional monarchy since 18 July 2008. The King of Bhutan is the head of state. The executive power is exercised by the Lhengye Zhungtshog, or council of ministers, headed by the Prime Minister. Legislative power is vested in the bicameral Parliament, both the upper house, National Council, and the lower house, National Assembly. A royal edict issued on April 22, 2007 lifted the previous ban on political parties, ordering that they be created, in anticipation of National Assembly elections to be held the following year. In 2008, Bhutan adopted its first modern Constitution, codifying the institutions of government and the legal framework for a democratic multi-party system.
The Kingdom of Bhutan is divided into 20 districts. Bhutan is located between the Tibet Autonomous Region of China and India on the eastern slopes of the Himalayas in South Asia.
Elections in Bhutan are conducted at national (Parliamentary) and local levels. Suffrage is universal for citizens 18 and over, and under applicable election laws. In national elections, political party participation is mainly restricted to the lower house of Parliament, and by extension, to the executive nominated by its majority.
A gewog, in the past also spelled as geog, refers to a group of villages in Bhutan. The head of a gewog is called a gup. Gewogs form a geographic administrative unit below dzongkhag districts, and above Dzongkhag Thromde class B and Yenlag Thromde municipalities. Dzongkhag Thromde class A municipalities have their own independent local government body.
Law enforcement in Bhutan is the collective purview of several divisions of Bhutan's Ministry of Home and Cultural Affairs. Namely, the Ministry's Bureau of Law and Order, Department of Immigration, and Department of Local Governance are responsible for law enforcement in Bhutan. The Ministry of Home and Cultural Affairs is itself a part of the Bhutanese Lhengye Zhungtshog, or Council of Ministers. Generally, law enforcement in Bhutan is the responsibility of executive agencies. As a means of enforcement, police and immigration authorities prosecute cases in the judicial system through the Attorney General of Bhutan.
Thimphu District is a dzongkhag (district) of Bhutan. Thimphu is also the capital of Bhutan and the largest city in the whole kingdom.
The judicial system of Bhutan is the purview of the Royal Court of Justice, the judicial branch of the government of Bhutan under the Constitution of 2008. The judicial system comprises the Judicial Commission, the courts, the police, the penal code, and regulations on jabmi (attorneys).
The law of Bhutan derives mainly from legislation and treaties. Prior to the enactment of the Constitution, laws were enacted by fiat of the King of Bhutan. The law of Bhutan originates in the semi-theocratic Tsa Yig legal code, and was heavily influenced through the twentieth century by English common law. As Bhutan democratizes, its government has examined many countries' legal systems and modeled its reforms after their laws.
The Constitution of Bhutan was enacted 18 July 2008 by the Royal Government of Bhutan. The Constitution was thoroughly planned by several government officers and agencies over a period of almost seven years amid increasing democratic reforms in Bhutan. The current Constitution is based on Buddhist philosophy, international Conventions on Human Rights, comparative analysis of 20 other modern constitutions, public opinion, and existing laws, authorities, and precedents. According to Princess Sonam Wangchuck, the constitutional committee was particularly influenced by the Constitution of South Africa because of its strong protection of human rights.
Capital punishment in Bhutan was abolished on March 20, 2004 and is prohibited by the 2008 Constitution. The prohibition appears among a number of fundamental rights guaranteed by the Constitution; while some fundamental rights—such as voting, land ownership, and equal pay—extend only to Bhutanese citizens, the prohibition on capital punishment applies to all people within the kingdom.
Lhamoy Zingkha Gewog is a gewog of Dagana District, Bhutan. It also comprises part of Lhamoy Zingkha Dungkhag (sub-district), along with Deorali and Nichula Gewogs.
Nichula Gewog is a gewog of Dagana District, Bhutan. It also comprises part of Lhamoy Zingkha Dungkhag (sub-district), along with Lhamoy Zingkha and Deorali Gewogs.
Umling Gewog is a gewog of Sarpang District, Bhutan.
The Local Government Act of Bhutan was enacted on September 11, 2009, by parliament of Bhutan in order to further implement its program of decentralization and devolution of power and authority. It is the most recent reform of the law on Bhutan's administrative divisions: Dzongkhags, Dungkhags, Gewogs, Chiwogs, and Thromdes (municipalities). The Local Government Act of Bhutan has been slightly amended in 2014.
Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.
