40
Government Gazette 16 November 2009
Act No. 8, 2009
No. 4378
COMMUNICATIONS ACT, 2009
(f)
it is not sufficiently disaggregated so that the user is required to pay for
facilities or services which are not necessary for, or reasonably related
to the service to which the charge in question relates; or
(g)
it is not accompanied by such cost information and other supporting
material as the Authority may require under subsection(18).
(20)
The Authority may after having followed a rule-making procedure
make regulations –
(a)
prescribing limits on the tariffs that licensees may charge for the
rendering of telecommunications services;
(b)
prescribing the methods of the sharing of costs between customers in
urban and rural areas;
(c)
prescribing the methods of calculating tariffs where services are
subsidised as contemplated in section 57;
(d)
prescribing any other matter relating to tariffs that is necessary or
expedient.
Cost Accounting Procedures
54.
(1)
A dominant licensee and any other licensee designated by the
Authority must keep separate accounts for its telecommunications activities, to the
extent that would be required if the telecommunications activities in question were
carried out by legally independent companies, so as to identify all elements of costs and
revenue, with the basis of their calculation and the detailed attribution methods used.
(2)
The Authority must prescribe reasonable accounting systems based
on current costs and activity-based accounts within two years after the date of
commencement of this Act.
(3)
Such accounting procedures must be followed and implemented by the
dominant licensee and, where appropriate, other licensees designated by the Authority
in terms of subsection (1).
(4)
systems.
The Authority must verify compliance with such cost accounting
(5)
The dominant licensee and other licensees required to adopt such
accounting systems must provide financial information to the Authority promptly on
request and at the level of detail required by the Authority.
(6)
The Authority may make relevant, complete or summary accounting
information available on request to all interested parties subject to considerations of
confidentiality of proprietary information.
(7)
Where a licensee has the obligation to comply with cost accounting
procedures, discount schemes for users, including customers, must be fully transparent
and non-discriminatory.
(8)
The Authority may require such schemes to be modified or withdrawn
if they are prejudicial to the objects of this Act.