48. Imposition of levy on mobile short message services

There shall be charged with effect from January 1, 2019, a levy of 25 cents per each mobile short message, on bulk advertisements sent through mobile short message services.

The levy imposed under subsection (1), shall be paid by the advertiser who intends to advertise through the mobile short message in respect of which the levy is charged.

Regulations shall be made under this Act, specifying the manner of collection and recovery of the levy and for making provisions for the implementation of the provisions of this Part of this Act.