(1) The amount of foreign investment tax determined under section 6 or 7 shall be filed by the taxpayer within 35 days of receiving the tax assessment order at the tax base specified in the same order.

( 2) If it is not filed, according to the notification of the tax officer, the amount can be collected by the local warehouse or the official appointed by the government of Nepal according to the working system of the prevailing Nepalese law and collect the amount from such taxpayer.