No:
WFD/1018/2004
Ministry
of Communications & Information Technology
Department
of Telecommunications
(Wireless
Finance Division)
Sanchar
Bhawan, Room No 914, 20 Ashoka Rd., New Delhi 110001
Office Memorandum
dated
6 Feb 2004
To
The Controller of
Communication Accounts.
Maharashtra
Sub: Transfer of work relating
to collection of Spectrum Charges in respect of Cellular operators to the
Office of Controller of Communication Accounts (O/o CCA) -- Reg.
Ref: OM dated 34-31/2000--SEA dated 30.01.2001
Attention is invited to the orders contained in the
Office Memorandum (para 11 refers) referred to above, whereby the work relating
to Collection of Spectrum charges on revenue sharing basis from
various operators on behalf of the Government was delegated to the Office of the CCA's.
2. It has been decided that the O/o the
CCA will handle the work relating to collection of Spectrum Charges in respect of
Cellular Services in pursuance of the above-mentioned order. A detailed schedule of activities that are to
be undertaken for the smooth transition of work from DOT HQ to the O/o the CCA
is given below for strict compliance.
3.1 Date of effect
The actual date of effect for collection of Spectrum charges from
Cellular operators by the CCA's is 01.0 4. 2004. The Spectrum charges, which
are to be collected quarterly, in advance, for the year 2004, are due on
1.1.04, 1.4.2004, 1.7.2004, and 1.10.2004, respectively. The licensees have been allowed a further
period of 15 days from the commencement of the quarter for payment of Spectrum
charges. Thus the last date for the
payment of Spectrum charges is the 15th of the month from the commencement of
the quarter. All adjustments/short
payments pertaining to the period prior to 1.04.2004 will continue to be
collected by DOT HQ.
3.2 Submission of Returns on Collection
of Spectrum Charges
Since Spectrum charges are being monitored at the highest levels, CCAs
are required to send information on the collections made from service providers
every month as per (Annexure 'A'), followed by quarterly information on
collections.
If there are no payments
received in the month, a ‘NIL’ report is
required to be sent invariably. It must
be ensured that the amount mentioned in the monthly report tallies with the
booked figure under the relevant head in the Cash Account Current for the
month. If there are any differences, the
reasons for the same are to be furnished.
The due date for furnishing the Monthly Report to the DOT is the 5th of the month following the receipt. All payments should be in the form of DD/Pay Order only. Payments through cheques are not to be
received.
3.2.2 Credit of DD/Pay Order in Government
Account
As these are high-value DD/Pay Orders, it may be ensured that they are
deposited in the bank on the same day.
Clearance of the same by the bank is also to be watched through bank
reconciliation.
3.2.3 Quarterly Accounts
reconciliation
A reconciliation will also be required to be done on a quarterly
basis between the estimated Spectrum revenue recovered in advance from
service providers and the actual Spectrum revenue as per the actual AGR. The quarterly reconciliation statement is to
be submitted to DOT HQ by the 5th of the month following the quarter
under report in the format at Annexure ‘B’.
At present, Spectrum charges are collected in advance on a quarterly
basis, based on the actual AGR of the service provided for the previous quarter,
which is the estimated AGR of the present quarter. At the time of submission of the actual AGR
by the service provider, the difference in the amount of Spectrum charges is to
be calculated based on the difference between the estimated AGR and the actual
AGR, and the same will be reflected in this proforma.
3.3 Classification of Spectrum
revenue
The Spectrum charges (% AGR) of the cellular operators (Circle wise) are
at present being levied by the Wireless Finance Division (WFD) of DOT. The Heads of Account for booking of these
revenues are -- Sub Major head: 1275 -- Other Communications and Sub Minor Head
103 -- Receipts from WPC.
3.4 Rates of Spectrum charges
The quantum of Spectrum charges and leviable from service providers
depends on a percentage of the Adjusted Gross R (AGR) and is determined by the
bandwidth allotted to the cellular operator.
3.4(i) Spectrum Charges from
Cellular Operators (Radio Spectrum)
Cellular operators will pay Spectrum charges on revenue sharing basis @
2% of their AGR for use of the cellular Spectrum up to 4.4 MHz + 4.4 MHz, an
additional 1% Spectrum charges for bandwidth up to 6.2 MHz + 6.2 MHz, and a
further 1% for bandwidth up to 10 MHz + 10 MHZ.
Since the DOT Headquarters allots the bandwidth, Spectrum charges to be
paid by the operators on the basis of the bandwidth allotted would be intimated
by the DOT.
3.4(ii) Microwave access
network (in the frequency bands of 10 GHz and above)
This is to be levied on
112 MHz in Circle / 224 MHz in all four
metro cities @ 0.25% of AGR per annum.
And for every additional 28 MHz in any Circle / 56 MHz in the four metro cities or part
thereof, @ 0.05% of AGR per annum.
3.4(iii) Microwave Backbone
Networks (in frequency band below 10 GHz)
This will be levied up
to 56 MHz BW @ 0.10% of AGR per annum.
And for every additional 28 MHz or part thereof, @ 0.05% of AGR per
annum.
3.5 Calculation of
Interest/Penalty on delayed payment
Penal interest is to be levied for delayed payments as per the existing
practice, and the procedure in vogue for delayed payments will be on the same
terms and conditions as in the main DOT license agreement. Hence according to the provisions of the
amendments signed by the licensees, interest on the delayed payment of Spectrum
charges is to be levied at the rate of the Prime Lending Rate (PLR) + 5%. The interest is to be compounded monthly, and
a part of the month reckoned as a full month for the purpose of calculation of
interest. In addition, in case the
amount paid after self-assessment by an operator falls short by over 10% of the
payable Spectrum charges, a penalty of 150% of the entire amount of the short
payment is leviable. However, if such
short payment is made good within 60 days from the last day of the financial
year, no penalty is to be imposed. The
work of computation of interest/penalty/short payment Exeter will continue to
be done by the DOT at present, and any demands on this account will be raised
by DOT.
4. Maintenance of records
The following registers are to be maintained in the Office of the CCA in
order to ensure the timely submission of the returns are referred to in para
3.2 above:
1.
Collections Register: This registers is intended to record the collections from the
licensees on a day-to-day basis. (The
format for the same is enclosed at Annexure-C).
2.
Revenue Share Register: This Register is intended to record the AGR as per
affidavit, and the Revenue Share payment for each quarter. This register is to be maintained
licensee-wise. This register will form
the basis for finalization of the revenue share at the end of the year. (Format enclosed at Annexure-D)
The head of CCA's will be responsible for proper maintenance of the
about records and for submission of the statements prescribed to DOT
Headquarters, duly authenticated by him.
5. List of documents to be
handed over to O/o CCA
The following document will be handed over to the representative of the
CCA Office, and who will receive the same under acquittance from Wireless
Finance Division.
(i) The
Circle wise/operator wise list containing the rate at which the revenue is to
be recovered from the operator along with the bandwidth allotted. (The details of bandwidths and percentage are
based on the information furnished to Wireless Finance by the NTG Group of WPC
Wing in October 2002)
(Shri R.
Kalyanasundaram, ADG (WPF), is the noble officer for this purpose). His contact number and Fax number are as
under:
Tel. No. 23372090 FAX No. 23372087
6. Revenue Share from
MTNL/BSNL
All dues relating to these organizations will continue to be handled by
the Headquarters. It is not proposed to
decentralize the work relating to these units at this stage.
7. Time schedule
The collection of revenue share from the licensees is to commence at the
CCA Offices from 01.04.2004. Hence all
the heads of the CCA Offices are requested to collect the document mentioned in
para 5 above from ADG (WPF) DOT Headquarters, New Delhi when they come for the
meeting of CCA is at headquarters on 06.02.2004.
8. License agreement &
Amendments thereof
It must be ensured that the main license agreement and the amendments
thereof a thoroughly studied.
Notwithstanding anything contained in this letter, the terms and
conditions stipulated in the license agreement and amendments thereof, with
particular emphasis on the financial conditions, have to be adhered to
scrupulously.
9. Periodical Inspection of CCA
In order to have effective control over the work of collection of the
Spectrum charges by the CCAs, a periodical inspection of the CCA's will be conducted
by DOT Headquarters.
10. CDMA
Orders for the
decentralization of collections from CDMA operators will follow later.
-S/d-
R.
Kalyanasundaram
ADG
(WPF)
Copy to:
1.
Senior
PPS to Chairman Telecom Commission
2.
Senior
PPS to Member (Finance)/Member (P)/Member (T)
3.
Advisor (F)
4.
Wireless Advisor
5.
Sr DDGs/DDGs FEB/TPF/LF/Accounts/VAS/BS
6.
Director (LF)/Director (TA--I) DOT HQ
7.
DWA (V), WPC