Communications Service Tax Act, 2008 (Act 754) As Amended By Communications Service Tax (Amendment) Act, 2013 (Act 864)

Section 2: (1) The tax shall be paid together with the electronic communications service charge payable to the service provider by the user of the service.(2) The tax is due and payable on any supply of electronic communications service within the time period specified under subsection (5) of section 6 whether or not the person making the supply is permitted or authorised under the Electronic Communications Act 2008, (Act 775) and Electronic Communications Regulations, 2011 (L.I. 1991) to provide electronic communications services.

Procedures to Follow

Not Avaiable

Responsible Institution

Ministry of Communications


Relevant Forms to Download

Not Available

Fees / Charges

Not Avaiable