Related Regulation

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

Section 1(1): There is imposed by this Act a tax to be known as Communications Service Tax to be levied on charges payable by a user of an electronic communicat ...

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) T ...

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

Section 3: The rate of the tax is 6% of the charge for the use of the communication service.  ...

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

 section 6(1): Unless otherwise directed by the Commissioner in writing, a service provider shall file a tax return to account for the tax ...