Section 39

Electronic returns and notices (TPA 2nd Sch Para 15)

(1) The Commissioner may establish and operate a procedure for electronic filing of tax returns or other documents by registered persons and electronic service of notices and other documents by the Commissioner and, for this purpose, the Commissioner may provide written conditions for – 
(a) the registration of persons to participate in the electronic notice system; 
(b) the issuing and cancellation of authentication codes to registered users; 
(c) the tax returns and other documents that may be transmitted through the electronic notice system, including the form and manner in which they are to be transmitted; 
(d) the correction of errors in or amendments to electronic returns or other documents; 
(e) the use of the electronic notice system, including the procedure applicable if there is a breakdown or interruption in the system; 
(f) the use, in any electronic transmission, of symbols, codes, abbreviations or other notations to represent any particulars or information required under a tax law; and 
(g) any other matters for the better provision of the electronic notice system. 

(2) A registered user may, in accordance with the conditions set by the Commissioner under subsection (1), file a tax return or other document to the computer account of the Commissioner. 

(3) The Commissioner may, in accordance with the conditions set under subsection (1), serve a notice or other document to the computer account of a registered user. 

(4) If a tax return or other document of a registered user has been transmitted to the computer account of the Commissioner using the authentication code assigned to the registered user – 
(a) either with or without the authority of the registered user; and 
(b) before the registered user has applied to the Commissioner for cancellation of the authentication code, the return or other document shall, for the purposes of this Act, be presumed to have been filed by the registered user unless the registered user proves the contrary. 

(5) For the purposes of this Act, an electronic tax return, notice, or other document, or a copy thereof, shall not be ruled inadmissible in evidence merely on the basis that it was filed or served without the filing or delivery of any equivalent document or counterpart in paper form. 

(6) The contents of any electronic tax return, notice or other document admissible under subsection (5) shall, unless the contrary is proved, be deemed to have been accurately transmitted. 

(7) A person furnishing an electronic tax return or other document on behalf of another person shall not divulge or disclose the contents of the return or document, or a copy thereof to any other person, without the prior written consent of the Commissioner. 

(8) A person who contravenes any of the provisions of this section commits an offence.

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