(1) The Government of Nepal or with the consent of the Government of Nepal, the provincial government or the local level may collect the internal tax by issuing any one or more types of tax papers in the required amount at one time or several times within the limits recommended by the Commission and subject to the prevailing laws.
(2) According to sub-section (1), the office shall be responsible for issuing and collecting the internal tax.
(3) In accordance with the prevailing federal law, if the Government of Nepal has given consent to the province or local level to take internal action, the office shall take all the actions related to the management of such action.