What it is?
Telecommunication levy is at a rate of one percent (1%) is imposed on all voice calls transmitted by any telecommunications services on a monthly basis.
Who is liable to pay the levy?
The user of the telecommunication service and who incurs the related charges shall be liable for the levy.
Who is responsible for the collection and payment of the levy?
The licensed telecommunication service provider shall charge, collect and pay the levy that is due to FRCS on or before 15 days after the last day of each month. The payment can be made to any FRCS office or directly to the FRCS bank account and returns filed through the FRCS online TPOS portal.
Third Party Insurance Levy
[s 100 rep Act 40 of 2017 s 37, effective 1 January 2018]