(1) The rural municipality and municipality cannot impose tax on diplomatic missions or diplomats on non-taxable matters in accordance with prevailing laws.
(2) The rural municipality and municipality shall not be allowed to impose any kind of tax, fee or duty on goods imported from abroad by the Nepal government, provincial government, university, government hospital, government-owned establishment or development committee for projects run with foreign loans or aid.
(3) Integrated property tax shall not be levied on the remaining stock of houses built under collective housing or joint housing within the period specified by the rural municipality or municipality. But if the stock is not sold in any way, tax will be charged on such stock.
(4) Integrated property tax shall not be levied on the vesment, garden, parking and road areas of joint housing or collective housing built with the approval of the Government of Nepal, State Government or village or municipality.