“NSCN (IM) rules & guidelines for protection of the general public against illegal Tax, 2013”

1. Every Naga and others residing in Nagalim shall pay tax to the Nation for the national cause.

2. All forms of double taxation from the same items/goods amounting to double tax on general public are forbidden including:
Double taxation for the same goods from godown to market;
– Double taxation of the same goods through un-authorised double dealership and sub-dealership;
– Double taxation for the same good from transport and markets
– Double taxation on commercial vehicles in the name of transport registration.

3. Exemption of tax from second hand vehicles purchased from auction.

4. Exemption of annual taxes for the newly established local shop/enterprises for the first one year.

5. Ban of taxes from local consumers for non-commercial purposes including construction of materials within Nagalim.

6. Ban on collection of illegal taxes including un-authorised gated by the Regional authorities.

7. Exemption of yearly tax on new commercial vehicles from local entrepreneurs/owners for the first one year.

8. Ban on collection of illegal tax on all local goods and products including agro products, indigenous livestock etc.

9. Ban on collection of illegal tax from local vegetable vendors, butcher house, weekly bazaar etc.

10. Ban of all monopoly through Syndicate system by the National workers and general public.

11. Ban on collection of tax by illegal groups in Nagalim.

12. Ban on utilization of anti-social elements for the purpose of tax collection.

13. Exemption of tax on Naga Entrepreneurs setting up factory unit within Nagalim for the first three years. Other inventories required for the project including import and export of raw materials shall be relaxed for the same period.

14. Strict adherence to the tax rate fixed by the Government

15. Ban on collection of tax in the form of donations by the Civil Societies and National Workers.

16. Stringent check against all extraneous sectors, groups or elements within and without who has the clear intent to disturb the peace and tranquility of the general public and the government.

17. All concerned Ministries and other sectors shall co-operate in the implementation of the Rules and Guidelines.

Ministry of Chaplee Affairs


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