Prohibition on unauthorised tax collection restricts who may collect tax and mandates lawful collection methods. A person who is not a registered person is barred from collecting any amount by way of tax for supplies of goods or services, and registered persons may ... Summary
Prohibition on unauthorised tax collection restricts who may collect tax and mandates lawful collection methods.
A person who is not a registered person is barred 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, making collection conditional on statutory and regulatory compliance.
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