2. Imposition of Telecommunica-tion Levy

There shall be charged and levied from every person receiving any telecommunication service (hereinafter referred to as “the recipient”) for the period commencing on or after January 1, 2011, a levy called Telecommunication

Levy at the rate of 20 per centum on the value of the supply of telecommunication services provided by the operator, on the receipt of such telecommunication service in respect of each month :

Provided however, that no organization or individual to whom the provisions of the Diplomatic Privileges Act, No. 9

of 1996 applies, shall be required to pay the levy referred to above.