Unauthorised tax collection prohibited - only registered persons may collect tax and only as authorised by law. Prohibition on unauthorised collection of tax: a person who is not a registered person shall not collect any amount by way of tax in respect of any supply ... Summary
Unauthorised tax collection prohibited - only registered persons may collect tax and only as authorised by law.
Prohibition on unauthorised collection of tax: a person who is not a registered person shall not collect any amount by way of tax in respect of any supply of goods or services. No registered person shall collect tax except in accordance with the provisions of the Act or the rules made thereunder, thereby limiting legal tax collection to registered persons acting under the Act and its rules.
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