Section 15: Unregistered Person not to collect Tax

1) A person who is not registered shall not issue an invoice or other document showing the collection of tax and shall not recover the tax.

2) If a person who is not registered collects tax, the tax so collected shall be assessed and recovered from him/her.

3) Notwithstanding anything contained in sub-section (1) or (2), the Government of Nepal, Provincial Government, Local Level or any international organisation or mission residing in Nepal or public corporation transacting in goods not subject to the value added tax shall collect tax on the sale of goods or services subject to the value-added tax.