Taxation Rules
59. (1) All taxes, rates, fees and other charges levied by Union Parishad shall be imposed, assessed, leased, compounded, administered and regulated in such manner as may be provided by rules.
(2) Rules made under this section may, among other matters, provide for the obligations of the tax payers and the duties and powers of the officials and other agencies responsible for the assessment and collection of taxes.
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Ministry of Law, Justice and Parliamentary Affairs
