On 8 June 1972 the National Assembly of Bhutan approved Resolution 28, bringing into effect National Flag Rules drafted by the Cabinet. The rules have eight provisions covering the description and symbolism of the flag's colouring, fields and design elements. Other rules relate to the size of the flag as well as flag protocol including the appropriate places and occasions for flying the flag and who may display the flag on cars. In general, the flag is given as much respect as the Bhutanese state and the head of state. As in the United States Flag Code, no other flags must be placed higher than the Bhutanese flag, the flag cannot be used as a cover or drape (with some exceptions) and the flag must not touch the ground. Other provisions include prohibitions on including the design in other objects or in a logo. Exceptionally, the flag may be used to drape coffins, but only those of high-ranking state officials such as ministers or military personnel.
The 1972 rules also provide that every dzongkhag will hoist the national flag. Where there are no dzongkhag, the national flag will be hoisted in front of the office of the main government officer.
Officials above the rank of minister are allowed to fly the flag at their residence provided they do not live near the capital.[8] The tradition of flying the national flag in front of government offices had not existed in Bhutan prior to 1968 but was decreed standard practice by the Druk Gyalpo after his Secretariat was moved from the city of Taba to Tashichho Dzong in that year.[16] The only flag day prescribed in the 1972 rules is National Day, which is held annually on December 17.[8] National Day commemorates the crowning of Ugyen Wangchuck as the first king of Bhutan on December 17, 1907