c For strategies, plans and actions referred to in Article 4, paragraph 6, of the Paris Agreement, or polices and measures as components of nationally determined contributions where paragraph 1(b) above is not applicable, Parties to provide other relevant information; Bhutan is already carbon neutral and has achieved the goal for net zero emissions by 2050. Bhutan's commitment is to remain carbon neutral, and this refers to total emissions relative to total removals at a national level. Bhutan's INDC referenced the period 2000-2013 as a basis for the carbon neutral status in line with the 2nd National GHG Inventory and the 2nd National Communication. The 2nd NDC uses 2015 as base year in line with the 3rd National GHG Inventory. Bhutan's forest reference emission level (FREL) and forest reference level (FRL) submitted and assessed in 2020 utilises historical reference period of 2005-2014. However, the methodology used for the development of the FREL and FRL is consistent with the National GHG Inventory.