The Department of Taxes, Govt. of Manipur is under the administrative control of the Finance Department. The department collects revenue in the form of Value Added Tax (Sales Tax), Professional Tax, Amusement Tax and Luxury Tax. The whole areas of the Manipur State has been divided into different units/zones for administrative convenience in collecting of taxes under the Superintendent of Taxes as Zone-I, Zone-II, Zone-III, Zone-IV, Zone-V, Zone-VI, Zone-VII, Zone-VII, Zone H/Q and Districts. There are two operational check- post at Moreh and Jiribam in order to check and verify the movement of goods brought into and moving out of the State and to streamline the collection of taxes. The Department also maintains a Taxation Out-post at Churchandpur. This Out-post is for the purpose of collection of Revenue in the form of taxes the Department of Taxes administers the following Acts and rules.