Prohibition on unauthorised tax collection: unregistered persons cannot collect tax and registered persons must collect only as permitted. Section 32 prohibits unauthorised tax collection: unregistered persons may not collect any amount by way of tax for supplies of goods or services, and ... Summary
Prohibition on unauthorised tax collection: unregistered persons cannot collect tax and registered persons must collect only as permitted.
Section 32 prohibits unauthorised tax collection: unregistered persons may not collect 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 the rules made thereunder, tying lawful collection to statutory registration and procedural requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.