Section 15 : Unregistered Person not to collect Tax

Section-wise
Chapter-wise

Preamble
Section 1 Short Title & Commencement
Section 2 Definitions
Section 3 Tax Officer may be appointed or Designated
Section 4 Jurisdiction of a Tax Officer
Section 5 Value added Tax to be levied
Section 6 Place and Time of supply
Section 7 Rate of Tax
Section 8 Assessment of Tax and Collection
Section 9 Exemption for Small Vendor
Section 10 Registration
Section 11 Cancellation of Registration
Section 12 Taxable Value
Section 13 Market Value
Section 14 Invoices to be Issued
Section 15 Unregistered Person not to collect Tax
Section 16 Accounts of Transactions to be mentioned
Section 17 Tax Deduction
Section 18 Description of tax to be submitted
Section 19 Tax Payment
Section 20 Tax Officer May Assess Tax
Section 21 Tax Recovery
Section 22 Assessment of Tax in a Jeopardy Situation
Section 23 Powers of Inspection and Audit
Section 24 Treatment of Deduction exceeding Tax Liability
Section 25 Tax May Be Refunded
Section 26 Interest
Section 27 To be treated as Tax
Section 28 Provision relating to Imports
Section 29 Penalties
Section 30 Suspension of Transactions
Section 31 Power equal to a Court
Section 32 Appeal
Section 33 Security To be Deposited
Section 34 Delegation of power
Section 35 Identity Card of Tax Officers
Section 36 Serving of Notice
Section 37 Confidentiality
Section 38 Tax Officers to be Punished
Section 39 No Responsibility for the act Carried out with Good Faith
Section 40 Reward
Section 41 Power to Frame Rules
Section 42 Addition and Alteration in the Schedules
Section 43 Prevailing Laws to Prevail in Other
Section 44 Repeal and saving
Schedule-1 VAT exempt goods and services
Schedule-2 Goods and services subject to zero rate

Section 15 : Unregistered Person not to collect Tax | Value Added Tax Act, 2052 (1996)

(१) दर्ता नभएको व्यक्तिले कर असुल गरेको देखिने कुनै बीजक वा कागजात जारी गर्न र कर उठाउन हुंदैन ।

(२) दर्ता नभएको कुनै व्यक्तिले कर उठाएमा त्यसरी उठाएको कर निर्धारण गरी निजबाट असुल उपर गरिनेछ ।