Political Finance Database

Article 141 Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Article 136 (f) Election Act of the Kingdom of Bhutan, 2008

The copy of the Charter of the political party submitted with the application to register with the Election Commission shall contain provisions that

[the political party] Does not receive money or any assistance from foreign sources, be it governmental, non-governmental, private organizations, or from private parties or individuals.

Article 9.4 Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

A Party or a Candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations or individuals.

Article 141 Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Article 9.4 Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

A Party or a Candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations or individuals.

Source: Article 136 (f), Election Act of the Kingdom of Bhutan, 2008

136. The copy of the Charter of the party submitted with the application shall contain provisions that the party: 

(f)  Does not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or from private parties or individuals. 

Source: Article 141, Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Article 136 (f), Election Act of the Kingdom of Bhutan, 2008

136. The copy of the Charter of the party submitted with the application shall contain provisions that the party: 

(f)  Does not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or from private parties or individuals. 

Source: Article 141, Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Article (9), Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

9. Prohibition on Loans and Restrictions of Private or Anonymous Donations 

Source: Article 9, Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

9. Prohibition on Loans and Restrictions of Private or Anonymous Donations 

Source: Chapter 14 (141), Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Chapter 14 (141), Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Chapter 14 (141), Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Chapter 14 (141), Public Election Fund Act of the Kingdom of Bhutan, 2008

A party or a candidate shall not receive money or any assistance from foreign sources, be it governmental, non- governmental, private organizations, or individuals. 

Source: Chapter 13 (Section: Undue Influence), Handbook for Candidates, 2013

If a Candidate is an elected representative in Parliament, including being a Minister or a member of a Local Government, he/she must not combine his/her official visit with electioneering work or make use of official machinery or personnel during the electioneering work or use any government transport, for the furtherance of his/her electoral prospects. 

Source: Article V (14.1), Political Party Rules of the Kingdom of Bhutan, 2015 ​

A Political Party shall be entitled to accept voluntary contributions, financial or in kind, made by any of its registered members provided the total value of such contributions does not exceed Nu. 500,000/- per member per year or as may be fixed by the Commission from time to time. 

Source: Chapter 7 (65), Public Election Act of the Kingdom of Bhutan 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time. 

Source: Article V (14.1), Political Party Rules of the Kingdom of Bhutan, 2015 ​

A Political Party shall be entitled to accept voluntary contributions, financial or in kind, made by any of its registered members provided the total value of such contributions does not exceed Nu. 500,000/- per member per year or as may be fixed by the Commission from time to time. 

Source: Chapter 7 (65), Public Election Act of the Kingdom of Bhutan, 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time.

Provided that no individual or organization, during an election period, shall sponsor meals, entertainment, donations or activity of any kind which may benefit or damage the electoral prospects of any party or candidate. 

Source: Chapter 12 (Mode of Spending), Handbook for Candidates 2013

It must be borne in mind that no other deposit can be made in the campaign account except the contributions received from Political Party in the case of National Assembly. 

Source: Chapter 7 (65): Public Election Act of the Kingdom of Bhutan, 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time. 

Chapter 12 (Mode of Spending, Handbook for Candidates, 2013

The Public Election Fund Act categorically, prohibits spending out of the campaign account for any purpose that is not related to the election campaign. A Candidate must conduct all financial activity through a single campaign account. It must be borne in mind that no other deposit can be made in the campaign account except the contributions received from Political Party in the case of National Assembly. 

Source: Chapter 7 (65), Public Election Fund Act of the Kingdom of Bhutan, 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time. 

Source: Article V (14.1), Political Party Rules of the Kingdom of Bhutan, 2015 ​

A Political Party shall be entitled to accept voluntary contributions, financial or in kind, made by any of its registered members provided the total value of such contributions does not exceed Nu. 500,000/- per member per year or as may be fixed by the Commission from time to time. 

Source: Chapter 7 (65), Public Election Fund Act, 2008

No political party shall accept financial contributions or in kind contributions, other than those voluntarily offered to it by any of its registered members, of an amount or value exceeding Ngultrum 100,000/- per member per year or as may be fixed by the Election Commission from time to time. 

Source: Chapter 9 (84(b)), Public Election Fund Act of the Kingdom of Bhutan, 2008

The following expenditures by a party or a candidate are prohibited:  (b)  Purchase of goods to sell for profit 

Source: Section 9 (9.1 and 9.2), Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

9.1.  No Party or a Candidate shall be permitted to take loans or advances from any institution, organization or an individual for the purpose of incurring expenditure on election campaign.

9.2.  A Party however, can take loans or advances from the financial institution within the Kingdom of Bhutan for purposes other than election campaigning. 

Source: Chapter 14 (137 & 138), Public Election Fund Act of the Kingdom of Bhutan, 2008

137. No Political Party or a candidate shall be permitted to take loans or advances from any institution, organisation or an individual for the purpose of incurring expenditure on election campaign.

138. A political party or candidate may, notwithstanding anything contained in section 137, take loans or advances from financial institutions within the country for purposes other than election campaigning. 

Source: Section 9 (9.1 and 9.2), Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

9.1.  No Party or a Candidate shall be permitted to take loans or advances from any institution, organization or an individual for the purpose of incurring expenditure on election campaign.

9.2.  A Party however, can take loans or advances from the financial institution within the Kingdom of Bhutan for purposes other than election campaigning. 

Source: Chapter 14 (137 & 138), Public Election Fund Act of the Kingdom of Bhutan, 2008

137. No Political Party or a candidate shall be permitted to take loans or advances from any institution, organisation or an individual for the purpose of incurring expenditure on election campaign.

138. A political party or candidate may, notwithstanding anything contained in section 137, take loans or advances from financial institutions within the country for purposes other than election campaigning. 

Source: Chapter 5 (Sections 43, 45 & 46), Public Election Act of the Kingdom of Bhutan, 2008

43. A party and candidate shall open separate campaign account in the bank notified by the Election Commission to be called the party campaign account and the candidate campaign account respectively.

45. A party or candidate shall conduct all financial activity through a single campaign account.

46. No party or candidate shall make any deposit in the campaign account except the contributions received from its registered members and the funds received by candidates under section 57 of this Act respectively. 

Article 278 Election Act of the Kingdom of Bhutan, 2008

The Election Commission shall make the payment out of the Public Election Fund in a non-discriminatory manner to the registered political parties and candidates in accordance with law made by Parliament.

Source: Chapter 3 (19), (20) and (21), Public Election Fund Act of the Kingdom of Bhutan, 2008

19. A party shall be eligible for the Fund, during the National Assembly elections, if it has been registered for contesting the Primary Round of elections to the National Assembly in all twenty Dzongkhags.

20. A party shall be eligible for the Fund, if it had secured at least 10 percent of the valid votes cast in the previous Primary Round for the National Assembly elections.

21. A party intending to contest National Assembly elections for the first time shall receive an amount equal to the base amount to be received by eligible political parties.

Source: Chapter 12 (Public Election Campaign Funding: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission. 

Source: Section 8 (Use of Campaign Funds), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

8.1.  The Political Parties and Candidates contesting Primary Round and General Elections shall, as provided under section 77 of the Act, use from the Party’s own funds, an amount not exceeding the fund amount provided by the Commission.

8.2.  The Political Parties and Candidates shall, use the funds disbursed for election campaign under section 77 of the Act only for the following heads of accounts: Rental of campaign office spaces; Utility bills, like water, telephone, and electricity bills; Goods and services for direct campaign purposes only; Hire and rent of office automation equipments during elections; Stationery; Rent for facilities for a specific campaign-related event; Communication expenses; Production of manifesto; Canvassing and election rallies; Hire of motor vehicles for campaign purposes; Display after obtaining permit from the Commission the party name, symbols, logo, poster or flags on vehicles; Daily Subsistence Allowance for candidates and duly appointed representatives of the political parties and candidates; and Any other campaign related expenses as may be specified by the Commission from time to time. 

Source: Sections 8 & 9, Election Advertising Regulations of the Kingdom of Bhutan, 2018 

8.2  The State authorities shall ensure that there is access for all Parties and Candidates to print and audio-visual media, with regard to the election campaign and advertising. Every Political Party or Candidate contesting Parliamentary elections shall be provided with equal broadcasting time and space in the print media for the transmission of political announcements and similar programmes.

9.1 Provided that the maximum time limit and the number of publications shall be determined by the Commission and be subjected to its review whenever deemed necessary.

9.2  The Commission shall pay for the expenditure incurred under section 9.1 to such broadcaster and print media. 

Source: Sections 8 & 9, Election Advertising Regulations of the Kingdom of Bhutan, 2018 

8.2  The State authorities shall ensure that there is access for all Parties and Candidates to print and audio-visual media, with regard to the election campaign and advertising. Every Political Party or Candidate contesting Parliamentary elections shall be provided with equal broadcasting time and space in the print media for the transmission of political announcements and similar programmes.

9.1 Provided that the maximum time limit and the number of publications shall be determined by the Commission and be subjected to its review whenever deemed necessary.

9.2  The Commission shall pay for the expenditure incurred under section 9.1 to such broadcaster and print media. 

Source: Sections 8 & 9, Election Advertising Regulations of the Kingdom of Bhutan, 2018 

8.2  The State authorities shall ensure that there is access for all Parties and Candidates to print and audio-visual media, with regard to the election campaign and advertising. Every Political Party or Candidate contesting Parliamentary elections shall be provided with equal broadcasting time and space in the print media for the transmission of political announcements and similar programmes.

9.1 Provided that the maximum time limit and the number of publications shall be determined by the Commission and be subjected to its review whenever deemed necessary.

9.2  The Commission shall pay for the expenditure incurred under section 9.1 to such broadcaster and print media. 

Source: Chapter 21 (518), Election Act of the Kingdom of Bhutan, 2008

A person shall be guilty of offences of corrupt practices, if he/she:

(a)  Offers any gift or promises any gratification, with the object of inducing a person to stand or not to stand, or to withdraw or not to withdraw from being a candidate, or to vote or refrain from voting at an election; or

(b)  Receives or agrees to receive, any gratification for himself/herself, or on behalf of any other person, for having voted or refrained from voting, or for standing or not standing, or for withdrawing or not withdrawing from being a candidate.

Source: Section 8 (8.1), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

The Political Parties and Candidates contesting Primary Round and General Elections shall, as provided under section 77 of the Act, use from the Party’s own funds, an amount not exceeding the fund amount provided by the Commission. 

Source: Chapter 12 (Section: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission. 

Source: Chapter 12 (Section: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission. 

Source: Chapter 12 (Section: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission.

Source: Chapter 12 (Section: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission. 

Source: Section 8 (8.1), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

The Political Parties and Candidates contesting Primary Round and General Elections shall, as provided under section 77 of the Act, use from the Party’s own funds, an amount not exceeding the fund amount provided by the Commission. 

Source: Chapter 12 (Section: Expenditure Ceiling), Handbook for Candidates, 2013

In the General Elections, as per the Public Election Fund Act, a Candidate can, in addition to Nu. 130,000/- received from the Election Commission, incur expenditure from funds received from his/her Political Party up to an amount but not exceeding the fund provided by the Election Commission. 

Source: Sections 9 & 10, Media Coverage of Elections Rules and Regulations of the Kingdom of Bhutan, 2018 

9. Allocation of Broadcasting Time and Space in the Print Media Paid by the Commission: 

9.1  Every Political Party or Candidate contesting Parliamentary elections shall be provided with equal broadcasting time and space in the print media for the transmission of political announcements and similar programmes. Provided that the maximum time limit and the number of publications shall be determined by the Commission and be subjected to its review whenever deemed necessary.

9.2  The Commission shall pay for the expenditure incurred under section 9.1 to such broadcaster and print media. 

10. Allocation of Broadcasting Time and Space in the Print Media paid by a Political Party or a Candidate:

10.1  The Media Arbitrator shall, in addition to the allocation of broadcasting time and space in the print media paid by the Commission, based on consultations with contesting Political Parties or Candidates ensure allocation of broadcasting time and space in the print media in an equitable and fair manner.

10.2  Expense incurred on purchase of broadcasting time and space in the print media shall be paid out of the permissible funds available with the Political Party or Candidates to be considered as an election expense of the Political Parties or Candidates. 

Source: Section 8 (8.1), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

The Political Parties and Candidates contesting Primary Round and General Elections shall, as provided under section 77 of the Act, use from the Party’s own funds, an amount not exceeding the fund amount provided by the Commission. 

Source: Chapter 3 (6), Election Advertising Regulations of the Kingdom of Bhutan, 2018 

Chapter 3: Online Election Advertising

Sections 6.1 to 6.5 under Positive List of Election Advertising.  

Source: Chapters 11 (Section 111), Public Election Fund Act of the Kingdom of Bhutan, 2008

Every party shall within three months after the end of each financial year furnish a true copy of the above financial statements to the Division. 

Source: Sections 13 (Monitoring of Campaign Expenditures ) and 14 (Audit), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

13.2.  Treasurers or Accountants or Finance Representatives of Political Parties or Candidates shall submit expenditure statements on the expenditures incurred or authorized by them to the Expenditure Observers in Public Election Fund Form No. 3 as per an agreed schedule drawn up on a weekly basis till the last day of campaign. 

14.1. The Division and the Royal Audit Authority shall carry out a scrutiny and audit of Parties’ and Candidates’ campaign accounts and records at the Parties’ or Candidates’ premises or the records may be required to be produced at the Commission’s office. 

Source: Sections 13 (Monitoring of Campaign Expenditures ) and 14 (Audit), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

13.2.  Treasurers or Accountants or Finance Representatives of Political Parties or Candidates shall submit expenditure statements on the expenditures incurred or authorized by them to the Expenditure Observers in Public Election Fund Form No. 3 as per an agreed schedule drawn up on a weekly basis till the last day of campaign. 

14.1. The Division and the Royal Audit Authority shall carry out a scrutiny and audit of Parties’ and Candidates’ campaign accounts and records at the Parties’ or Candidates’ premises or the records may be required to be produced at the Commission’s office. 

Source: Website of Royal Audit Authority (www.bhutanaudit.gov.bt)

Source: Article V (14.4), Political Party Rules of the Kingdom of Bhutan, 2015 

14.4  A Political Party shall provide and submit at the end of every calendar year the list of contributors along with the details of amount collected against each members to the Department of Revenue and Customs and to the Election Commission for further verification and approval. 

Source: Section10, Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

10.1.  Every Party is required to appoint a Treasurer declared at the time of registration to maintain its books of accounts of all income and expenditure.

10.2.  The Parties are required to prepare and maintain detailed income and expenditure, including details of income and assets, how and from where they were acquired and details of all expenditure.

10.3.  The Division may check reports of income and expenditure of Parties at any time as may be required by the Commission. 

Source: Chapter 8 (Sections 152 & 153), Election Act of the Kingdom of Bhutan 2008

152. A political party shall maintain a correct and up-to-date account of all:

(a)  Amounts received by, or on behalf of the party during the financial year;

(b)  Amounts paid by, or on behalf of the party during the financial year; and

(c)  Assets and liabilities accrued, by or on behalf of the party, as at the end of the financial year.

153. Every political party shall, within three months after the end of each financial year, furnish in the prescribed form a true copy of the account under section 152 to the Election Commission and a copy be made available for public scrutiny in a manner prescribed by the Commission. 

Source: Section10, Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015 

10.1.  Every Party is required to appoint a Treasurer declared at the time of registration to maintain its books of accounts of all income and expenditure.

10.2.  The Parties are required to prepare and maintain detailed income and expenditure, including details of income and assets, how and from where they were acquired and details of all expenditure.

10.3.  The Division may check reports of income and expenditure of Parties at any time as may be required by the Commission. 

Source: Clause 13.2, Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

Treasurers or Accountants or Finance Representatives of Political Parties or Candidates shall submit expenditure statements on the expenditures incurred or authorized by them to the Expenditure Observers in Public Election Fund Form No. 3 as per an agreed schedule drawn up on a weekly basis till the last day of campaign. 

Source: Chapter 8 (153), Election Act of the Kingdom of Bhutan 2008

Every political party shall, within three months after the end of each financial year, furnish in the prescribed form a true copy of the account under section 152 to the Election Commission and a copy be made available for public scrutiny in a manner prescribed by the Commission. 

Source: Chapter 12 (122), Public Election Fund Act of the Kingdom of Bhutan, 2008

The Division may examine and audit receipts, disbursements, debts and obligation of each party and candidate and in addition the Division may conduct any other examinations and audits as it deems necessary to carry out the provisions of this Act.

The Royal Audit Authority of Bhutan shall be the external auditor for the Fund and for the annual accounts of the Political Parties. 

Source: Chapter 8 (153), Election Act of the Kingdom of Bhutan 2008

153. Every political party shall, within three months after the end of each financial year, furnish in the prescribed form a true copy of the account under section 152 to the Election Commission and a copy be made available for public scrutiny in a manner prescribed by the Commission. 

Source: Chapter 12 (122), Public Election Fund Act of the Kingdom of Bhutan, 2008

The Division may examine and audit receipts, disbursements, debts and obligation of each party and candidate and in addition the Division may conduct any other examinations and audits as it deems necessary to carry out the provisions of this Act.

The Royal Audit Authority of Bhutan shall be the external auditor for the Fund and for the annual accounts of the Political Parties. 

Source: Sections 146, 179, 532 & 533, Election Act of the Kingdom of Bhutan, 2008

532. A political party or candidate shall not use funds received under the Public Election Fund or contributions received from its members for any other purpose, except for promoting its own electoral prospects as may be prescribed by law. 

533. A candidate or a political party contravening section 532 shall be liable for action under section 179 and the political party under section 146. 

179. A person shall be disqualified as a candidate or a member holding an elective office under the Constitution, if he/she: 

(d)  Has failed to lodge account of election expenses within the time and in the manner required by law and has no good reason or justification for the failure;

(e)  Has solicited or resorted to any form of fund raising for campaigning in an election to Parliament or Local Governments from private individuals or any agency. 

146. A political party shall stand dissolved only by declaration of the Supreme Court: 

(b)  If it has received money or assistance from foreign sources

(c)  If it has solicited or resorted to collection of funds from private individuals or any agency other than from its registered members 

Source: Sections 146, 179, 532 & 533, Election Act of the Kingdom of Bhutan, 2008

532. A political party or candidate shall not use funds received under the Public Election Fund or contributions received from its members for any other purpose, except for promoting its own electoral prospects as may be prescribed by law. 

533. A candidate or a political party contravening section 532 shall be liable for action under section 179 and the political party under section 146. 

179. A person shall be disqualified as a candidate or a member holding an elective office under the Constitution, if he/she: 

(d)  Has failed to lodge account of election expenses within the time and in the manner required by law and has no good reason or justification for the failure;

(e)  Has solicited or resorted to any form of fund raising for campaigning in an election to Parliament or Local Governments from private individuals or any agency. 

146. A political party shall stand dissolved only by declaration of the Supreme Court: 

(b)  If it has received money or assistance from foreign sources

(c)  If it has solicited or resorted to collection of funds from private individuals or any agency other than from its registered members