19. The principal Act is amended by inserting, immediately after section 71, the following section:
—(1) A person who meets the criteria determined in writing by the Comptroller may file a return under this Part for any year of assessment by way of electronic filing.
(2) For the purposes of this Part, where a return of any person for any year of assessment is filed by way of electronic filing, it shall be deemed to be a return filed with the Comptroller in the form and manner determined by the Comptroller under this Part.
(3) Where a return of a person for any year of assessment is filed by way of electronic filing by a particular person (referred to in this section as the filer) other than the person who is required to file the return, the filer shall, if required by the Comptroller, obtain from the other person a signed statement in such form as the Comptroller may determine, retain one copy of the statement and provide the other person with a copy, and the statement shall be deemed to be a record referred to in section 67 in respect of the filer and the other person.
(4) Where an electronic return is filed with the Comptroller using the identifying code or password of a person who meets the prescribed criteria —
without the authority of that person; and
before notification to the Comptroller by that person of the cancellation of the code or password,
that return shall, for the purposes of this Part, be presumed to be made by that person unless he adduces evidence to the contrary, and where he alleges that he had filed no such return, the burden is also on him to adduce evidence of that fact.
(5) Notwithstanding any other written law, in any proceedings under this Act, an electronic return or a copy thereof (including a print-out of that return or copy) —
certified by the Comptroller to contain all or any information transmitted by electronic filing in accordance with this section; and
duly authenticated in the manner specified in subsection (7) or is otherwise duly authenticated by showing that there is no material discrepancy between the electronic return or copy thereof certified by the Comptroller and the copy of the same electronic return kept by an independent record keeper appointed by the Minister,
shall be admissible as evidence of the facts stated or contained therein.
(6) For the avoidance of doubt, an electronic return or a copy thereof shall not be inadmissible in evidence merely on the basis that it was filed without the delivery of any equivalent document or counterpart in paper form.
(7) For the purposes of this section, a certificate —
giving the particulars of any person and device involved in the production and transmission of, and identifying the nature of, the electronic return or a copy thereof; and
purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic media at the relevant time,
shall be sufficient evidence that the electronic return or a copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
(8) Where an electronic return or a copy thereof is admissible under subsection (5), it shall be presumed that the facts stated or contained therein are correct unless the contrary is proved and any person filing the electronic return or whose return has been filed by a filer shall be deemed to be cognizant of all matters therein.
(9) The Comptroller may, for the purpose of facilitating any electronic filing under this section, approve the use in any such electronic filing of symbols, abbreviations or other notations to represent any particulars or information required under this Part.
(10) Notwithstanding section 6, any person having any official duty or being employed in the administration of this Act shall not be treated as having contravened section 6 merely because he communicates to the independent record keeper or his employee or permits the independent record keeper or his employee to have access to any electronic return or any information contained therein; and section 6 shall apply to the independent record keeper and his employee as if they were persons employed in the administration of this Act.
(11) For the purposes of this section —
“electronic filing” means using electronic media in a manner determined in writing by the Comptroller;
“electronic return” means a return made by way of electronic filing;
“independent record keeper” means an independent record keeper appointed by the Minister for the purpose of this section.
(12) The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section.”.