Section 38

Application of information technology(TPA 2nd Sch Para 15)

(1) Subject to subsection (2), and in accordance with the regulations, the following tax formalities and procedures shall be carried out by use of information technology-
(a) an application for registration;
(b) a return or statement required to be furnished under this Act;
(c) any payment or repayment;
(d) any notice or other document required to be issued by the Commissioner; or
(e) any act or thing which requires to be done under this Act.

(2) The Commissioner may exempt- (a) any person or class of persons from carrying out tax formalities and procedure; or (b) procedures or formalities from being carried out by use of information technology.

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