Bhutan's Department of Revenue and Customs has published a Notification dated 30 December 2021 on the extension of fiscal measures for COVID-19. One of the main measures is the deferral of business income tax (BIT) and corporate income tax (CIT) payment for tour operators, hotels, and airline companies. This provides that such qualifying businesses may defer payment of BIT/CIT for the income year 2019 until 30 June 2022, which must be applied for with the Regional Revenue & Customs Office where they are registered as taxpayers.