Unauthorised tax collection prohibited: only registered persons may collect tax and only as permitted under the Act. A person who is not a registered person is forbidden from collecting any amount by way of tax for supplies of goods or services, and registered persons ... Summary
Unauthorised tax collection prohibited: only registered persons may collect tax and only as permitted under the Act.
A person who is not a registered person is forbidden from collecting any amount by way of tax for supplies of goods or services, and registered persons may collect tax only in accordance with the Act and rules made thereunder, restricting lawful tax collection to registered status and statutory compliance.
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