Reasons for Order re Payment of Bills
	12.2.2	The Committee noted that operators were levying NSL in a way that minimized financial impact upon themselves, and maximized confusion and anger against the government amongst subscribers. The complicated formula used in the computation of this tax results in NSL being charged on NSL. NSL is payable on gross invoiced value including all taxes that are passed on to the subscribers. While the operator has to pay the tax on this basis, there is no compulsion to levy subscribers at a rate that is over and above the announced rate. Because the operators are not compelled to pass on the NSL to subscribers, there is no reason why they cannot simplify its application. The discretionary nature of the passing on of ibis tax would necessitate approval by the Commission under the relevant statutory and license provisions for tariff regulation.