List of steps
(Total number of steps: 9)
Purchase Legal Stamps  (1)
Obtain security clearance  (2)
Obtain letter of appointment  (1)
Obtain Trade License  (3)
Obtain tax payer number  (2)

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Properties
 
Summary of the procedure
 

Where to go? (3)

You will have to go to the following agencies. The number indicates how many interactions are required with each entity.
Any post office or local stationary shop
1
Any post office or local stationary shop
Any Principal Company
4
Any Principal Company
Ministry of Economic Affairs, Regional Trade and Industry Office (x 3)
5 6 7
Ministry of Economic Affairs, Regional Trade and Industry Office

What you will get (2)

The objective of the procedure is to obtain those documents.
Trade License
7
Trade License
Tax payer number
9
Tax payer number

Required documents 

The documents with green band will be provided to you during the procedure.

Application form for retail & wholesale trade (form II)
5
Application form for retail & wholesale trade (form II)
Legal stamp (wt)
5
Legal stamp (wt)
Security clearance
5
Security clearance
Letter of appointment
5
Letter of appointment
Citizenship identity card of domestic investor (x 2)
5 8
Citizenship identity card of domestic investor
Money receipt
7
Money receipt
Business license
8
Business license
Promoter's details
8
Promoter's details

How much?

Cost of the procedure  BTN  10,010

Cost detail

Estimate your cost

BTN 10
1 legal stamp for BTN 10 each
BTN 10,000
Trade License Fee

How long ?

The estimated total time is calculated by adding the time spent: 1) waiting in queue, 2) at the counter and 3) between steps.
  Min. Max.
Total time (sum): 1 d 3 d
of which:
Waiting time in queue (sum): 10mn 1h. 5mn
Attention at counter: 10mn 35mn
Waiting time until next step (sum): 1 d 3 d

Legal justification?

The regulations which justify the procedure and its content
Income Tax Act of the Kingdom of Bhutan 2001 Income Tax Act of the Kingdom of Bhutan 2001 Part II, Chapter 6, Section 14
Micro, Retail & Wholesale Trade Regulation 2006 Micro, Retail & Wholesale Trade Regulation 2006 for micro trade
  articles 4.2, 4.3, 4.4, 4
Rules on the Income Tax Act of the Kingdom of Bhutan 2001 Rules on the Income Tax Act of the Kingdom of Bhutan 2001
  articles II, Rule 3
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