(1) The Government of Nepal may levy and collect the taxes and non-taxes mentioned in Schedule-1 in accordance with the federal law.
(2) The province may levy and collect taxes and non-taxes mentioned in schedule-2 according to the provincial law.
(3) The local level may levy and collect taxes and non-taxes mentioned in schedule-3 according to the local law.
(4) Government of Nepal, state and local levels shall collect fines within their jurisdiction as per prevailing laws.
(5) According to sub-section (2) or (3), when tax is levied by the provincial and local levels, it shall be levied in such a way that it does not adversely affect the national economic policy, distribution of goods and services, capital and labor market, neighboring provinces and local levels.
(6) The Government of Nepal may levy and collect royalties on natural resources in accordance with federal laws.