Country guide

Bhutan

Bhutan uses the Taxpayer Number (TPN), issued by the Department of Revenue & Customs, as the main tax identifier for RAMIS tax registration, tax transactions, correspondence, withholding, and GST invoice contexts. Current operational material shows alphanumeric RAMIS TPNs, while older or export-origin guidance still shows a six-digit TPN format.

BT BTN 2 TIN types Last reviewed 2026-05-14

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate Bhutan TIN

Bhutan Taxpayer Number (TPN) — RAMIS alphanumeric

Current Individuals Entities

Department of Revenue & Customs (DRC)

Current RAMIS TPN used by individuals, businesses, and companies for DRC tax registration, tax transactions, correspondence, withholding, and invoice contexts.

Details

Examples

TAB00968

Where to find it

In RAMIS registration approval/login details, DRC correspondence, withholding/TDS records, and GST tax invoices.

Common names

TPN Taxpayer Number Tax Payer Number Taxpayer Identification Number

Structure

1-3 Prefix Three-letter administrative prefix shown in RAMIS TPN examples.

4-8 Serial Five-digit taxpayer sequence.

Official source

drc.gov.bt mof.gov.bt btfn.bt

Bhutan Taxpayer Number (TPN) — legacy numeric

Legacy Individuals Entities

Department of Revenue & Customs (DRC)

Six-digit DRC TPN format retained for legacy or export-origin documentation where official guidance still refers to a numeric Tax Payer Number.

Details

Examples

123456

Where to find it

In older DRC/RAMIS records or export-origin registration guidance that asks for the DRC-issued TPN.

Common names

TPN Tax Payer Number

Structure

1-6 Taxpayer number Six-digit taxpayer number shown in legacy or export-origin documentation.

Official source

moice.gov.bt mof.gov.bt