Electronic Government Activities Act 2007 s 27
Where any law requires the issuance of any receipt of payment, the requirement of the law is fulfilled if the receipt is in the form of an electronic message and the electronic message is accessible and intelligible so as to be usable for subsequent reference.
Resit
Jika mana-mana undang-undang menghendaki pengeluaran apa-apa resit pembayaran, kehendak undang-undang itu dipenuhi jika resit itu adalah dalam bentuk suatu mesej elektronik dan mesej elektronik itu boleh dicapai dan boleh difahami bagi membolehkannya digunakan untuk rujukan yang berikutnya.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).