18
Government Gazette 16 November 2009
Act No. 8, 2009
No. 4378
COMMUNICATIONS ACT, 2009
this Act with any banking institution or building society registered in terms of the laws
governing banking institutions and building societies in Namibia.
(6)
The accounts of the Authority and the Universal Service Fund must
be audited annually by an independent person who is registered as an accountant and
auditor in terms of the Public Accountants’ and Auditors’ Act, 1951 (Act No. 51 of
1951) appointed by the Board, which will rely on internationally-accepted accounting
practices and that person must submit his or her report to the Board.
Regulatory levy
23.
(1)
The Authority may by regulation after having followed a
rule-making procedure, impose a regulatory levy upon providers of communications
services in order to defray its expenses.
(2)
Regulations made in terms of subsection (1) may impose the levy in
one or more of the following forms:
(a)
A percentage of the income of providers of the services concerned
(whether such income is derived from the whole business or a prescribed
part of such business) specified in the regulations concerned;
(b)
as a percentage of the profit of the provider concerned (whether in
respect of the whole business or in respect of a prescribed portion of
such business), calculated in the manner prescribed in the regulations
concerned;
(c)
a fixed amount per year in respect of such services as may be specified
in the regulations concerned;
(d)
a fixed amount in respect of any call made, any line made available, or
a specified amount of capacity or bandwidth made available in respect
of a particular service; or
(e)
in any other manner that is not unreasonably discriminatory.
(3)
Regulations made in terms of subsection (1) may –
(a)
prescribe the periods and methods of assessment of the regulatory
levy;
(b)
prescribe the information to be provided to the Authority for the
purpose of assessing the regulatory levy;
(c)
prescribe penalties for the late payment of the regulatory levy, or for
providing false information or for the failure to provide information to
the Authority relating to the assessment of the levy.
Transfer of assets and liabilities to Authority
24.
(1)
The Minister must as soon as possible after the date on which
this Act comes into force, transfer such assets and liabilities to the Authority as in his or
her opinion is related to the performance of any task that in terms of the provisions of
this Act, must be performed by the Authority.