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 ...
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 ...
Section 3: The rate of the tax is 6% of the charge for the use of the communication service. ...
section 6(1): Unless otherwise directed by the Commissioner in writing, a service provider shall file a tax return to account for the tax ...
