Communication service tax Act, 2008 Act 754 Arrangement of sections Section 1. Imposition of communication service tax 2. Persons liable to pay the tax 3. Rate of tax 4. Collection of the tax and payment into Consolidated Fund 5. National youth employment support 6. Submission of tax return and time for payment of the tax 7. Payment of interest on outstanding tax 8. Recovery of tax, interest on outstanding tax 9. Distraint for liability 10. Recovery in respect of person under liquidation 11. Records, related matters, offences and penalties 12. Objections and appeals 13. Evidence in proceedings 14. Directives and powers of the Minister and the Commissioner 15. Regulations 16. Interpretation