A bill is passed by a simple majority of the total number of Assembly members or not less than two thirds of the total number of members present and voting in case of a joint sitting of Parliament.

Only the Assembly can introduce money and financial bills dealing with taxes and government spending.

Bills introduced and passed by the Assembly must be presented to the Council within 30 days of its passing. If it is passed by the Council, it is then submitted to the Druk Gyalpo for Royal Assent within 15 days.

If there is a dispute between the two houses on the bill, a joint sitting is held to find consensus and pass the bill.

Budget and Urgent Bills are passed in the same session as it is introduced. An Urgent Bill can originate from either the houses of Parliament or from the government.

Budget Bill

Budget Bills introduced by the finance minister are passed in the same session of Parliament.

After the Budget Bill is passed by the Assembly, it is presented to the Council for discussion, which must return it within five days as a passed bill or with recommendations. The Assembly may accept or reject all or any of the recommendations of the Council and present the Bill to the Druk Gyalpo for Assent within 15 days.  If the Council neither passes nor returns the Bill within five days of its presentation, the Bill is deemed passed and the Assembly submits the Bill for Assent.  The Ministry of Finance must publish the Budget Act passed by Parliament.