The Dzongkhag Tshogdu and Gewog Tshogde are the main bodies for decision making at Local Government level and their general function is to exercise powers and functions as specified in the Local Government Act of Bhutan. While the Gewog Tshogde has powers to regulate resources, manage public health and safety, and levy taxes on land, grazing, cattle, entertainment, and. A Gewog Tshogde shall not have more than ten and fewer than seven elected members. The office order instructs the dzongdags across the 20 dzongkhags to direct their respective local leaders to dissolve the gewog tshogdes (GT). Bhutan shall have Local Governments in each of the twenty Dzongkhags comprising the Dzongkhag Tshogdu, Gewog Tshogde and Thromde Tshogde.