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(1) In this Act unless the  context otherwise requires

 “accounting period” means one calendar month;

“charge for electronic communications service usage” means

(a) The amount chargeable by a service provider for electronic communication service usage other than the amount for Value Added Tax and the National Health Insurance Levy;

(b) Where the charge for electronic communications service usage is for money consideration, the amount of the consideration but excluding the amount of Value Added Tax and the National Health Insurance Levy’

(c) Where the charge for the electronic communication service usage is partly for money consideration, the open market value excluding the Value Added Tax and the National Health Insurance Levy; and

(d) In the case of promotion, protocol, personal use, bonus, gifts and similar supplies, the charge shall be the open market value excluding Value Added Tax and the National Health Insurance Levy. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“closed user group service” means electronic communications service, used by a closed user group, operated without interconnection to a public electronic communications network enabling electronic communications to persons other than the member of that group. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Commissioner-General” means the person appointed under section 13 of the Ghana Revenue Authority Act, 2009 (Act 791). [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Electronic communications service” includes a service providing electronic communications, a closed user group service, a private electronic communication service, a public electronic communication service, a radio communications service and a value added service. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“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;

”open market value” means the value of a supply of electronic communications service determined under paragraph (a) of the interpretation of “charge payable for electronic communications service usage” if the supplier, user or any other person concerned in the transaction were completely independent of each other and did not in any way influence the transaction” . [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Electronic communication” means any communication through the use of wire, radio, optical or electromagnetic transmission emission or receiving system or any part of these an includes interconnection’. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Electronic communications network” means any wire, radio, optical or electromagnetic transmission, emission or receiving system, or any part of these, used for the provision of electronic communication service; [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Interconnection” means the linking of public electronic communications networks and services to allow the users of one public electronic communications services to communicate with users of another public electronic communications service” [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“prescribed” means prescribed by Regulations made under this Act; “service” means communications service;

“private electronic communications service” means electronic communications services used within one enterprise or anybody corporate with which it is affiliated, to satisfy its internal needs and operated without interconnection to a public electronic communications network that enables electronic communications to persons other than within the enterprise or the body corporate; [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“recharges” includes any plan, scheme or form by which users receive additional electronic communications services from a service provider’[Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“Service” means communications service

“supply” means any means by which a user receives electronic communications services from a service provider. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“service provider” means a person permitted or authorized under the Electronic Communications Act, 2008 (Act 775) and Electronic Communications Regulations, 2011 (L.I.1991) to provide electronic communication service. [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

“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;

“tax” means the communications service tax imposed in section1:

 “tax period” means one calendar month.

“user” means a customer or a subscriber of electronic communications network or service or broadcasting service and includes a customer that is an operator or provider of electronic communications network or service; [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

 “value added service” includes a service that combines application provided to users with telecommunication, but does not include any public electronic communication service” [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]