Communication service tax Act, 2008
Act 754
Arrangement of sections
Section
1.
Imposition of communication service tax
2.
Persons liable to pay the tax
3.
Rate of tax
4.
Collection of the tax and payment into Consolidated Fund
5.
National youth employment support
6.
Submission of tax return and time for payment of the tax
7.
Payment of interest on outstanding tax
8.
Recovery of tax, interest on outstanding tax
9.
Distraint for liability
10.
Recovery in respect of person under liquidation
11.
Records, related matters, offences and penalties
12.
Objections and appeals
13.
Evidence in proceedings
14.
Directives and powers of the Minister and the Commissioner
15.
Regulations
16.
Interpretation