Some Telecom Taxes are legally imposed on the I-VoIP services customer or user, with the I-VoIP Service Provider acting as the collection agent, and some will instead be imposed on the Service Provider as the seller or the provider of the Telecom services.

The difference in the legal incidence of the tax, fee, charge, or surcharge significantly affects a Service Provider’s legal and regulatory obligations in regards to passing taxes on to a customer. 

This overview primer offers operational systems and professional service requirements necessary to ensure VoIP  companies remain in compliance with applicable taxes and regulatory fees.