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    <title>Prohibition of unauthorised collection of tax.</title>
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    <description>Unregistered persons are forbidden from collecting any amount as tax for supplies of goods or services under the Act. Registered persons may collect tax only in accordance with the Act and the rules made thereunder; collection outside those statutory provisions is prohibited, thereby limiting tax collection to authorised mechanisms.</description>
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      <description>Unregistered persons are forbidden from collecting any amount as tax for supplies of goods or services under the Act. Registered persons may collect tax only in accordance with the Act and the rules made thereunder; collection outside those statutory provisions is prohibited, thereby limiting tax collection to authorised mechanisms.</description>
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