Samuel Kallon 
By- Aruna Rashed Toma Bangura
The Audit Report 2021 has confirmed that unpaid levies totaling over Le 33,000,000,000 (Thirty three trillion) remained unpaid by mobile network operators (MNOs) and internet service providers to the Universal Access Development Fund (UADF). The report disclosed that levies to the tune of Le 12,662,897,160.96 (Twelve trillion, Six-hundred and sixty-two Billion, Eight hundred and ninety-seven million, One hundred and sixty thousand point Nine ty-cent) for the Financial Year 2020 and levies to the tune of Le 21,412,122,288,.34 (Twenty-one trillion, Four-Hundred and Twelve billion, One-Hundred and Twenty-Two million, Two Hundred and Eighty Eight cent) for the Financial Year 2021 were remained unsettled by mobile network operators (MNOs) and internet service providers (ISPs) to the Universal Access Development Fund (UADF) as there was no evidence of penalties for non-payment.
According to the Report this breached Section 7(1) of the Universal Access Act of 2019 which stipulates that MNOs and ISPs should pay levies based on 0.75% of gross income attributable to income tax on 1st January for the previous year’s operation and sections 3(a) – 3(b) which requires that MNOs and ISPs who fail to comply will pay penalties and interest of not more than 25% and of 5% 0f the levy.
The Report found out that the non-payment of arrears will significantly affect UADF’s ability to sustain services and implement the activities for which it was established.
The Report disclosed further that all mobile network operators and internet service providers are required to submit their Financial Statement to the UADF at the end of every accounting period in order to enable the UADF to calculate levy to be collected from these service providers.
According to the report some MNOs and ISPs failed to submit their 2021 Annual Financial Statements to the UADF despite numerous requests, adding that in the absence of these Financial Statements, the Auditors could not ascertain the accuracy and completeness of the 2021 revenue disclosed in the UADF Financial Statements.
