A
dzongkhag (,
Dzongkha dzongkhak) is an administrative and
judicial district of Bhutan. The twenty dzongkhags of Bhutan are further divided into 205
gewogs. Some larger dzongkhags have one or more of an intermediate judicial division, known as
dungkhags (sub-districts), which themselves comprise two or more gewogs. The
Parliament of Bhutan passed
legislation in 2002 and 2007 on the status, structure, and leadership of local governments, including dzongkhags. Its most recent legislation regarding dzongkhags is the
Local Government Act of 2009.