A province may exchange information, consult with another province on matters of common interest, concerns and interests related to finance and may extend coordination and mutual cooperation regarding their activities and legislation.
(2) Government of Nepal, provinces or local levels may coordinate among themselves to collect the revenue within their responsibility through each other or arrange to collect certain types of revenue through a one-door system.
(3) Government of Nepal, state or local level may maintain the rate of revenue as equally as possible or make necessary coordination in other related matters.