(1) When the government of Nepal, state and local levels propose tax or non-tax revenue or make changes to existing tax or non-tax revenue, they must prepare a proposal mentioning the need, justification and impact thereof.
(2) While preparing the revenue proposal according to sub-section (1), the province or local level shall do it in such a way that it is identical as much as possible with the taxes or non-taxes imposed by the Government of Nepal, other provinces or local levels and their rates.