Minister of Finance and Mass Media has been issued a new Gazette regulations under Section 48 read with Section 51 of the Finance Act, No. 35 of 2018 for Levy on Mobile Short Message Services.
- Effective Date: 01.01.2019
- Rate: 25 cents for each SMS
- Base: on bulk advertisements sent through SMS
- Liable person: Advertiser
- Collector: Mobile Telephone Operator
- Remittance to be made: Telecommunications Regulatory Commission (TRC)
- Payment Mode: Monthly
- Payment Due Date: on or before 15th day of the following month
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