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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION AND EXTENT OF TAX

Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX

Part V RELIEFS

Part VI SPECIAL CASES

Part VII ACCOUNTING AND ASSESSMENTS

Part VIII BOARD OF REVIEW

Part IX OFFENCES AND PENALTIES

Part X PROCEEDINGS

Part XI COLLECTION AND ENFORCEMENT

Part XII GENERAL PROVISIONS

FIRST SCHEDULE Registration

SECOND SCHEDULE Matters to be Treated As Supply of Goods or Services

THIRD SCHEDULE Valuation — Special Cases

FOURTH SCHEDULE

FIFTH SCHEDULE Advance Rulings

SIXTH SCHEDULE Disclosure of names and particulars of persons and places

Legislative Source Key

Legislative History

Comparative Table

 
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On 17/04/2014, you requested the version as published on or before 17/04/2014.
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Electronic service
42.
—(1)  The Comptroller may provide for the following to be effected electronically:
(a)
the registration of taxable persons;
(b)
the filing or submission of any return, declaration, document, application or information; and
(c)
the service of any notice, direction, order, permit, receipt or document by the Comptroller.
(2)  For the purposes of an electronic service, the Comptroller may assign to any person —
(a)
an authentication code; and
(b)
an account with an electronic service.
(3)  Any person may —
(a)
register himself, or request to cancel his registration, as a taxable person; or
(b)
file or submit any return, declaration, document, application or information, if he is required to do so,
through an electronic service.
(4)  Any agent who is authorised by his principal in the prescribed manner may —
(a)
register his principal, or request to cancel his principal’s registration, as a taxable person; or
(b)
file or submit any return, declaration, document, application or information on behalf of his principal,
through an electronic service.
(5)  Where any return, declaration, document, application or information 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.
(6)  Where any return, declaration, document, application or information is filed or submitted through an 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, declaration, document, application or information 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, declaration, document, application or information, the burden shall be on him to adduce evidence of that fact.
(7)  Where any person has given his consent for any notice, direction, order, permit, receipt or other document to be served on him through an electronic service, the Comptroller may serve that document on that person by transmitting an electronic record of that document to that person’s account with an electronic service.
(8)  Notwithstanding any other written law, in any proceedings under this Act —
(a)
an electronic record of any return, declaration, document, application or information that was filed or submitted, or any notice, direction, order, permit, receipt or document that was served, through an 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 an 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.
(9)  For the avoidance of doubt —
(a)
an electronic record of any return, declaration, document, application or information that was filed or submitted, or any notice, direction, order, permit, receipt or document that was served, through an electronic service; or
(b)
any copy or print-out of that electronic record,
shall not be inadmissible in evidence merely because the return, declaration, document, application or information was filed or submitted, or the notice, direction, order, permit, receipt or document was served, without the delivery of any equivalent document or counterpart in paper form.
(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, declaration, application, information, notice, direction, order, permit, receipt or document; and
(ii)
any person or device involved in the production or transmission of the electronic record of the return, declaration, application, information, notice, direction, order, permit, receipt 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 an 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.
(11)  Where the electronic record of any return, declaration, application, information, notice, direction, order, permit, receipt or other 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 document.
(12)  The Comptroller may, for the purposes of an 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 an electronic service, including the procedure in circumstances where there is a breakdown or interruption of an electronic service;
(b)
the procedure for the correction of errors in, or the amendment of, any return, declaration, document, application or information that is filed or submitted through an electronic service;
(c)
the manner in which a person who has given his consent for a notice, a direction, an order, a permit, a receipt or any other document to be served on him through an electronic service shall be notified of the transmission of an electronic record of that document to his account with an electronic service;
(d)
the manner in which authentication codes are to be assigned; and
(e)
anything which may be prescribed under this section.
(14)  In this section, “electronic service” means any service established or approved by the Comptroller for any or all of the purposes in subsection (1).