[1][nb 1] It is the most recent reform of the law on Bhutan's administrative divisions: Dzongkhags, Dungkhags, Gewogs, Chiwogs, and Thromdes (municipalities).
[nb 2] The Act tasks all local governments with a variety of objectives, including promoting Gross National Happiness; providing democratic and accountable government; preserving culture and tradition; promoting development; protecting public health; and discharging any other duties specifically created by other law.
[nb 10] Gewog Tshogdes are, like Dzongkhag Tshogdus, responsible for enforcing rules on public health and safety and tasked with encouraging economic development.
Gewog Tshogdes further regulate drinking and irrigation waters, mines, recreational areas, construction, land use, and agricultural activities in relation to the Forest and Nature Conservation Act.
Gewog governments formulate five-year development plans, run their own budgets, and raise their own labor for public projects.
Gewog Tshogdes are empowered to levy taxes on land, buildings, cattle, grazing, entertainment, advertisement (other than in newspapers, print, radio, and internet), and anything else designated by parliament.
[nb 13] The Act of 2009 also codifies procedures for the dissolution of local governments, referenced but unspecified in previous legislation.
[nb 14] The Act of 2009 further provides a substantive and procedural framework for the roles and responsibilities of local government members, including conducting sessions and other business, voting, and record of proceedings and resolutions.
[nb 20] Until 1956, Bhutan had nine provinces headed by the penlops: Byakar (centered in present-day Bumthang), Dukye, Haa, Paro, Punakha, Dagana, Thimphu, Trongsa, and Wangdue Phodrang.
This framework established offices and terms, election and meeting procedures, functions and regulatory powers, roles and responsibilities, and codes of conduct for local governments comparable to those that were re-codified in subsequent legislation.