(4) The Minister in collaboration with the Minister for Communications shall
establish a monitoring mechanism to verify the actual revenue that accrue to the
communication service providers in respect of the tax.
Regulations
15.
The Minister may legislative instrument, make Regulations generally for the
purpose of giving effect to the provisions of this Act and may in particular make
Regulations to prescribe
(a) the form of the tax return; and
(b) the records to be kept in respect of the tax.
Interpretation
15.
In this Act unless the context otherwise requires
“accounting period” means one calendar month;
“charge for communications service usage” means the amount chargeable by a
communication service provider for communication service usage, other than the
value added tax, national health insurance levy;
“Commissioner” means the Commissioner of Value Added Tax appointed under
section 44 of the Value Added Tax Act 1998, (Act 546);
“Communication service” includes the provision of a service through a
communications system for the transmission or routing of signals or a
combination of these functions;
“communications system” means a system for the conveyance through the agency
of electric, magnetic, electro-magnetic, electro-chemical or electro-mechanical
energy or light energy of
(a) speech, music and other sounds;
(b) visual images;
(c) signals serving for imparting whether as between persons and things of a
matter in the form of sounds or visual images;
(d) signals serving for the actuation or control of machinery or apparatus; and
communications equipment situate in Ghana; and
(i) connected to but not comprised in a communications system; or
(ii) connected to and comprised in a communications system which
extends beyond the boundaries of Ghana.
“communication service provider” means a person licences, authorized or
required to be licenced to provide communication services by the National
Communications Authority under section 13 and 14 of the National
Communications Authority Act, 1996 (Act 524);
“Court” means the District, Circuit or High Court;
“Minister” means the Minister responsible for Finance;
“prescribed” means prescribed by Regulations made under this Act;
“service” means communications service;
“service provider” means communications service provider;
“tax return” means the records kept and required to be submitted to
the Commissioner to account for the communications service
tax imposed under section 1 of this Act;

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