(1) Every person who registers an article in his name must pay the amount of tax due in accordance with this Act and other applicable laws of Nepal for that article as written in this Act.

(2) Subsection ( 1) The tax to be paid as per subsection (3) should be calculated from the month of installation and should be paid monthly as per sub-section (3).Explanation: Regardless of the date of the month in which the installation is completed, the entire month The tax must be paid.

(3) The tax payer must pay the tax every month to the specified address by the month following the month of payment. The date must be paid within two months.

(4) Notwithstanding anything written in sub-section (2) and (3), if the taxpayer wants to pay the amount of tax in advance before the deadline written in sub-section (3), he/she can do so for any number of months. Can.