Section 32 - Prohibition of unauthorised collection of tax

Section 32 - Rules Against Unauthorized Tax Collection

Section 32 of this legal text outlines rules to prevent unauthorized tax collection. It specifies that individuals who are not registered under the Act are not allowed to collect any tax related to the supply of goods or services. Moreover, even those who are registered must adhere strictly to the Act and its associated rules when collecting tax. This ensures that all tax collection is conducted legally and within the guidelines established by the Act, thereby protecting consumers and maintaining the integrity of the tax system.