Procedure for FED payment on telecom services notified

The Central Board of Revenue (CBR) notified here on Saturday the 'Special Procedure for Collection of Federal Excise Duty on Telecommunication Services'.
SRO No 1004 (i) 2005 issued here states that in exercise of the powers conferred by section 40 of the Federal Excise Act, 2005 the CBR has decided that the following further amendments shall be made in the Federal Excise Rules, 2005, Namely: "43" Special Procedure for collection of federal Excise Duty on Telecommunication Services:
Every person, firm, or company providing or rendering telecommunication services shall pay the federal excise duty liable under section 3 of the Act at the rate specified in the First Schedule. The duty shall be paid by the said person on the total amount of the charges in the following manners, namely:
The duty due for a month in respect of all pre-paid telecommunication services including pay-phone cards used in public telephone booths, pre-paid calling cards used on land line, pre-paid cellular phone cards, and pre-paid WLL cards shall be paid by the 21st day of the following month and proof of payment of duty shall be furnished to the Collector of Federal Excise in whose jurisdiction the head office of the said person is located, by the end of the same month.
The duty due for a month in respect of all post-paid telecommunication services shall be paid by the 21st day of the following second month and the proof of payment of duty shall be furnished to the collector Federal Excise in whose jurisdiction the head office of the said company is located by the end of the same month.
(The SRO has also explained that for the purpose of these rules, the term prepaid telecommunication service represents the procedure where the charges are collected from the customers by the said company before the use of telecommunication services, and the term post-paid telecommunication services means the service in respect of which charges are collected by the said company after use of the telecommunication services.)
The head office of the said company shall, along with the proof of payment of duty, submit its separate revenue office-wise statements by the dates specified in the procedure.
In case the duty is not paid by the due dates, as specified, the head office of the said company shall, in addition to the payment of the duty and default surcharge, be liable to a penalty under the Federal Excise Act.
In addition to the record mentioned in sub-rule (3), the head office of the said company shall maintain such other records and submit such other returns as may be specified, with prior approval of the Board, the collector of Federal Excise Incharge of the area where the head office of the company is located.
The records maintained by the head office of a company shall be open to inspection and audit by such officers as are deputed by the collector in whose jurisdiction the head office is located.
The CBR has also notified two separate return forms for the telecommunication services providers, one for the pre-paid services and second for post-paid services.