Prohibition on unauthorised tax collection: only registered persons may collect tax and only as permitted by law. Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax ... Summary
Prohibition on unauthorised tax collection: only registered persons may collect tax and only as permitted by law.
Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax only in accordance with the Act and rules. The provision ties tax collection to proper invoicing and related instruments such as tax invoices, credit notes and debit notes, ensuring collections conform to the statutory framework.
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