The Department of Taxes is under the administrative control of the Finance Department. The Department is headed by Commissioner of Taxes. The main function of the Department is to collect indirect taxes in the form of Goods and Services Tax (GST) and Value Added Tax (VAT) and direct taxes in the form of Professional Tax.
For administrative convenience in collection of taxes, the whole area of the State has been divided into different Zones under the charge of a Superintendent of Taxes as follows: - Zone –I, Zone-II, Zone-III, Zone-IV, Zone–V, Zone-VI, Zone-VII, Zone-VIII, Zone- IX(1), Zone- IX(2), Zone-X, Zone-XI, Zone-XII, Zone-XIII and Works Contract (WC).
The Department maintains one Out-Posts at Churachandpur District. The Out-Post is under the charge of one Superintendent of Taxes.
For the purpose of collection of Revenue in the form of tax, the Department of Taxes administered the following Acts and Rules: -
However, with the implementation of the Manipur Goods and Services Tax Act, 2017 w.e.f. 1st July, 2017, the following Acts and Rules have been subsumed under GST:
The five Petroleum products namely Diesel, Petrol, Crude oil, Aviation Turbine Fuel (ATF) & Natural gas and human consumable alcohol are kept outside the GST. These items are being administered under the Manipur Value Added Tax Act, 2004 and the Rules made thereunder.