9. The principal Act is amended by inserting, immediately after section 56, the following section:56A.—(1) The Comptroller may provide an electronic service for —(a) | the filing or submission of any return or document; | (b) | the service of any notice, order or document by the Comptroller; and | (c) | the making of such applications as the Comptroller may determine. |
(2) For the purposes of the electronic service, the Comptroller may assign to any person —(a) | an authentication code; and | (b) | an account with the electronic service. |
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(3) Any person who is required to file or submit any return or document may do so through the electronic service. |
(4) Any agent who is authorised by his principal in the prescribed manner may file or submit any return or document on behalf of his principal through the electronic service. |
(5) Where any return or document is filed or submitted on behalf of any person under subsection (4) —(a) | it shall be deemed to have been filed or submitted with the authority of that person; and | (b) | that person shall be deemed to be cognizant of all matters therein. |
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(6) Where any return or document is filed or submitted through the electronic service using the authentication code assigned to any person before that person has requested, in the prescribed manner, for the cancellation of the authentication code —(a) | the return or document shall, for the purposes of this Act, be presumed to have been filed or submitted by that person unless he adduces evidence to the contrary; and | (b) | where that person alleges that he did not file or submit the return or document, the burden shall be on him to adduce evidence of that fact. |
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(7) Where any person has given his consent for any notice, order or document to be served on him through the electronic service, the Comptroller may serve that notice, order or document on that person by transmitting an electronic record of that notice, order or document to that person’s account with the electronic service. |
(8) Notwithstanding any other written law, in any proceedings under this Act —(a) | an electronic record of any return or document that was filed or submitted, or any notice, order or document that was served, through the electronic service; or | (b) | any copy or print-out of that electronic record, |
shall be admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out — |
(i) | is certified by the Comptroller to contain all or any information filed, submitted or served through the electronic service in accordance with this section; and | (ii) | is duly authenticated in the manner specified in subsection (10) or is otherwise authenticated in the manner provided in the Evidence Act (Cap. 97) for the authentication of computer output. |
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(9) For the avoidance of doubt —(a) | an electronic record of any return or document that was filed or submitted, or any notice, order or document that was served, through the electronic service; or | (b) | any copy or print-out of that electronic record, |
shall not be inadmissible in evidence merely because the return or document was filed or submitted, or the notice, order or document was served, without the delivery of any equivalent document or counterpart in paper form. |
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(10) For the purposes of this section, a certificate —(a) | giving the particulars of —(i) | any person whose authentication code was used to file, submit or serve the return, notice, order or document; and | (ii) | any person or device involved in the production or transmission of the electronic record of the return, notice, order or document, or the copy or print-out thereof; |
| (b) | identifying the nature of the electronic record or copy thereof; and | (c) | purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic service at the relevant time, |
shall be sufficient evidence that the electronic record, copy or print-out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue. |
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(11) Where the electronic record of any return, notice, order or document, or a copy or print-out of that electronic record, is admissible under subsection (8), it shall be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that return, notice, order or document. |
(12) The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act. |
(13) The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section, including regulations prescribing —(a) | the procedure for the use of the electronic service, including the procedure in circumstances where there is a breakdown or interruption of the electronic service; | (b) | the procedure for the correction of errors in, or the amendment of, any return or document that is filed or submitted through the electronic service; | (c) | the manner in which a person who has given his consent for a notice, an order or any other document to be served on him through the electronic service shall be notified of the transmission of an electronic record of that notice, order or document to his account with the electronic service; | (d) | the manner in which authentication codes are to be assigned; and | (e) | anything which may be prescribed under this section.”. |
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