(1) Notwithstanding anything written in Section 3, the following taxes and non-taxes collected by any two levels of the Government of Nepal, the state or the local level shall be collected in accordance with the single tax administration provisions as follows:-
(a) When the province collects the vehicle tax, the local level will also collect the tax imposed on the vehicle (b) When the local level collects the real estate registration fee, it shall also collect the real estate registration fee imposed by the province. (c) When the local level collects the advertisement tax, it also collects the advertisement tax imposed by the state (D) When the local level collects the entertainment tax, it will also collect the entertainment tax imposed by the province.
(2) For the administrative expenses of the tax raised according to sub-section (1), the level that collects such tax shall deposit a maximum amount of two percent in its reserve fund and the remaining amount shall be deposited in the reserve fund of the level where the tax is collected.