s 29 Electronic service
29.—(1) The Authority may establish a system providing for —(a) the electronic service —(i) by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or (ii) by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person, of a document or any information, which is permitted or required by or under any relevant tax legislation to be served or given; [Act 11 of 2024 wef 01/11/2024] (aa) the electronic service by a person of a document or any information under section 17H(8)(b); and[Act 11 of 2024 wef 01/11/2024] (b) the electronic registration of a person, transaction or matter that is permitted or required by or under a relevant tax legislation to be registered, and the cancellation of the same.[Act 33 of 2022 wef 26/04/2024] (1A) The Authority may establish and publish on its website the procedure for —(a) the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system; and (b) the correction or amendment of any document or information that is electronically served or given using the system.[Act 33 of 2022 wef 26/04/2024] (2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including —(a) the assignment of authentication codes and accounts to users of the service; (b) the circumstances under which authentication codes and accounts of users may be cancelled or suspended; (c) the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration; (d) the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service a document or any information; and[Act 33 of 2022 wef 26/04/2024] (e) the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system.[Act 33 of 2022 wef 26/04/2024] (f) [Deleted by Act 33 of 2022 wef 26/04/2024] (g) [Deleted by Act 33 of 2022 wef 26/04/2024] (h) [Deleted by Act 33 of 2022 wef 26/04/2024] (3) Where a document or any information which is permitted or required by or under any relevant tax legislation or section 17H(8)(b) to be served or given, is served or given electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary:(a) the document or information is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the document or information (as the case may be) enters the recipient’s account with the electronic service;[Act 33 of 2022 wef 26/04/2024] (b) where the electronic service is done by an electronic service agent on behalf of any person (called in this subsection the principal) —(i) the document or information is deemed to be served or given with the authority of that person; and (ii) the principal is to be treated to be cognizant of all matters in the document or record containing the information, unless that principal has, before the electronic service is done, informed the Authority in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving or giving of the document or information in question; [Act 33 of 2022 wef 26/04/2024] (c) where the document or information is served or given using the authentication code assigned to a person before that person applies to cancel the authentication code —(i) the document or information is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and[Act 33 of 2022 wef 26/04/2024] (ii) if that person alleges that he or she did not serve or give the document or information, the burden lies on the person to adduce evidence of that fact.[Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024] (4) Despite any other Act, an electronic record of a document or any information which is permitted or required by or under any relevant tax legislation or section 17H(8)(b) to be served or given, that was served or given using the system provided under subsection (1), or any copy or print-out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out —(a) is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or (b) is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.[Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024] (5) Where the electronic record of any document or information, or a copy or print-out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that document or information.[Act 33 of 2022 wef 26/04/2024] (6) For the purposes of this section, a certificate —(a) giving the particulars of —(i) any person whose authentication code was used to serve or give the document or information using the system; or (ii) any person or device involved in the production or transmission of the electronic record of the document or information, or the copy or print-out;[Act 33 of 2022 wef 26/04/2024] (b) identifying the nature of the electronic record or a copy or print-out; and (c) purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time, is 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. (7) For the purposes of this section and any regulations made for the purposes of this section —“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only; “document” means an application, return, notice, direction, order, permit, receipt, declaration, estimate, statement or other document;[Act 33 of 2022 wef 26/04/2024] “electronic record” has the meaning given by the Electronic Transactions Act 2010; “relevant tax legislation”, for any document or information permitted or required by or under such legislation to be served or given, means —(a) this section and any regulations made under section 31 for the purposes of this section; (b) in the case of subsection (1)(a)(i) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which permits, requires, or enables an officer administering that Act to require the document or information to be served or given by means of the system; or (c) in the case of subsection (1)(a)(ii) — a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for a method for the service or giving of any document or information of that kind if the recipient consents (expressly or impliedly) to the service or giving of any document or information of that kind in that way;[Act 33 of 2022 wef 26/04/2024] “relevant tax legislation”, for the registration of any person, transaction or matter, means a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for the registration of any person, transaction or matter.[Act 1 of 2022 wef 29/07/2022] [Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024]