s 42 Use of electronic service
42.—(1) Any person may —(a) register himself, herself or itself or request to cancel the person’s registration, as a taxable person; or (b) file or submit any return, declaration, document, application or information, if the person is required to do so, through the electronic service. (2) The Minister may make regulations prescribing —(a) the circumstances in which the Comptroller may serve any notice, direction, order, permit, receipt or other document through the electronic service on a person assigned an account with the electronic service; and (b) the manner in which a person who has been served through the electronic service with any notice, direction, order, permit, receipt or other document is to be notified of the transmission of an electronic record of it to the person’s account with the electronic service. (3) Regulations made for the purpose of subsection (2) —(a) may provide for service of any notice, direction, order, permit, receipt or other document through the electronic service in circumstances where —(i) the person consents to such service; or (ii) the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service; (b) may provide for the giving of any notice of the Comptroller’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —(i) the matters that must be contained in the notice; and (ii) the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller; (c) may provide when the consent or refusal of the person takes effect and when the Comptroller must give effect to such consent or refusal; and (d) may provide for any other matter necessary or incidental to the purposes in paragraphs (a), (b) and (c) and subsection (2)(a).[Act 33 of 2022 wef 26/04/2024]