THE SEVEN HUNDRED AND FIFTY-FOURTH ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED COMMUNICATIONS SERVICE TAX ACT, 2008 AN ACT to provide for the imposition of a communication service tax and for related matters. DATE OF ASSENT: 28th March, 2008 ENACTED by the President and Parliament: Imposition of communication service tax 1. (1) There is imposed by this Act a tax to be known as the communications service tax to be levied on charges payable by consumers for the use of communication service. (2) The tax shall be levied on all communications service usage charged by communication service providers with Class I licences as provided in the National Communications Regulations 2003 (L. I. 1719). Persons liable to pay the tax 2. The tax shall be paid together with the communications service charge to communication service providers by consumers of the service. Rate of the tax 3. The rate of the tax is 6% of the charge for the use of the communication service. Collection of the tax and payment into Consolidated Fund 4. (1) The Value Added Tax Service, established under section 36 of the Value Added Tax Act 1998, (Act 546) is responsible for the administration and management of the tax and shall collect and account for the tax and any interest and penalty paid under the Act. (2) Subject to section 5 the Commissioner of the Value Added Tax Service shall pay the tax collected together with any interest and penalty into the Consolidated Fund. National youth employment support 5. At least 20% of the revenue generated from the tax shall be used to finance the national youth employment programme.