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<h1>Unauthorized Tax Collection Banned Under Section 32; Section 33 Requires Clear Tax Display on All Invoices</h1> Section 32 prohibits unauthorized tax collection, stipulating that unregistered individuals cannot collect tax on goods or services. Registered individuals must adhere to the Act's provisions when collecting tax. Section 33 mandates that any taxable supply must clearly display the tax amount in all related documents, including tax invoices, as part of the total price.