Prohibition on unauthorised collection of tax: only registered persons may collect tax and only as permitted. Section 32 forbids any person who is not a registered person from collecting tax on supplies of goods or services, and requires that registered persons ... Summary
Prohibition on unauthorised collection of tax: only registered persons may collect tax and only as permitted.
Section 32 forbids any person who is not a registered person from collecting tax on supplies of goods or services, and requires that registered persons collect tax only in accordance with the Act and the rules made thereunder.
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