No.8 FINANCE (No. 2) 2014 "PART XITB SPECIAL ExasE DurY ON AIRTIME 172E Interpretation in Part XIIB In this Part- "airtime" means the minutes of voice calls, short message service (sms), multimedia service (mms), intemet band width or such other service as a subscriber may consume through a cellular telecommunication system or any other electronic communications service; "cellular telecommunication system" has the meaning given to it by the Postal and Telecommunications Act [Chapter 12:05]; "licence" means a licence issued under the Postal and Telecommunications Act [Chapter 12:05], and "licensed" shall be construed accordingly; "operator" means the operator of a licensed service to which this Part applies; "rendering a service" means operating a licensed service for the benefit of the public. 172F Special excise duty on airtime Subject to this Part, there shall be charged, levied and collected,for the benefit of the Consolidated Revenue Fund, a special excise duty on the sale value of the airtime. 172G Rendering of services liable to special excise duty on airtime (1) A person shall not render a service liable to special excise duty on airtime except in accordance with this Part. (2) A person who contravenes subsection ( 1) commits an offence and is liable, upon conviction, to a fine not exceeding level twelve or to imprisonment for a period not exceeding five ye~s, or to both such fine and imprisonment. 172H Commissioner may authorise operator to render services without payment of special excise duty on airtime ( 1) Notwithstanding section 172G, the Commissioner may, subject to the provisions of this Part and any rules made hereunder, authorise an operator to render services liable to special excise on airtime on an experimental or trial basis: Provided that the services so rendered shall not be for sale or disposal for profit and shall be rendered without the payment of special excise duty on airtime. (2) An operator who, being authorised by the Commissioner to provide services in terms of subsection ( 1), sells or disposes of such services for profit commits an offence and is liable. upon conviction, to a fine not exceeding level twelve or to imprisonment for a period not exceeding five years, or to both such fine and imprisonment. 214 2014