Singapore legislation
Section 8A
Section 8A
Electronic service
(1)
The Comptroller may provide an electronic service for —
the filing or submission of any return, estimate, statement or document, and the provision of any information to the Comptroller under section 65B(3) or 105L(1); or
the service of any notice, direction or other document by the Comptroller.
(2)
For the purposes of the electronic service, the Comptroller may assign to any person —
an authentication code; and
an account with the electronic service.
(3)
Any person who is —
filing or submitting any return, estimate, statement or document may; or
giving a notice under section 45(1)(b) or 45D(2) or providing any information under section 105L(1) must (unless otherwise permitted by the Comptroller),do so through the electronic service.
(3A)
Subsection (3) does not affect any other provision of this Act that requires, or enables the Comptroller to require, anything to be done by means of the electronic service.
(4)
Any agent who is authorised by the agent’s principal in the prescribed manner may file or submit any return, estimate, statement or document, or provide any information to the Comptroller, on behalf of the principal through the electronic service.
(5)
Where any return, estimate, statement or document is filed or submitted, or any information is provided, on behalf of any person under subsection (4) —
it is deemed to have been filed, submitted or provided with the authority of that person; and
that person is deemed to be cognizant of all matters therein.
(6)
Where any return, estimate, statement or document is filed or submitted, or any information is provided, through the electronic service using the authentication code assigned to any person (A) before A has requested, in the prescribed manner, for the cancellation of the authentication code —
the return, estimate, statement, document or information is, for the purposes of this Act, presumed to have been filed, submitted or provided by A unless A adduces evidence to the contrary; and
where A alleges that A did not file or submit the return, estimate, statement or document, or provide the information, the burden is on A to adduce evidence of that fact.
(7)
Where regulations made under subsection (13) permit the Comptroller to serve through the electronic service a notice, direction or other document on a person who has been assigned an account with the electronic service, the Comptroller may serve it on the person by transmitting an electronic record of it to that account.
(8)
Despite any other written law, in any proceedings under this Act —
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided through the electronic service, or any notice, direction or other document that was served through the electronic service in accordance with regulations made under subsections (13)(ba) and (13A); or
any copy or print‑out of that electronic record,is admissible as evidence of the facts stated or contained therein if that electronic record, copy or print‑out —
is certified by the Comptroller to contain all or any information filed, submitted, provided or served through the electronic service in accordance with this section; and
is duly authenticated in the manner specified in subsection (10) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output.
(9)
To avoid doubt —
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided through the electronic service, or any notice, direction or other document that was served through the electronic service in accordance with regulations made under subsections (13)(ba) and (13A); or
any copy or print‑out of that electronic record,is not inadmissible in evidence merely because the return, estimate, statement, document or information was filed, submitted or provided, or the notice was served, without the delivery of any equivalent document or counterpart in paper form.
(10)
For the purposes of this section, a certificate —
giving the particulars of —
any person whose authentication code was used to file, submit, provide or serve the return, estimate, statement, document, information or notice; and
any person or device involved in the production or transmission of the electronic record of the return, estimate, statement, document, information or notice, or the copy or print‑out thereof;
identifying the nature of the electronic record or copy thereof; and
purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic service 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.
(11)
Where the electronic record of any return, estimate, statement, document, information or notice, or a copy or print‑out of that electronic record, is admissible under subsection (8), it is presumed, until the contrary is proved, that the electronic record, copy or print‑out accurately reproduces the contents of that return, estimate, statement, document, information or notice.
(12)
The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.
(13)
The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section and section 8(1)(c), including regulations prescribing —
the procedure for the use of the electronic service, including the procedure in circumstances where there is a breakdown or interruption of the electronic service;
the procedure for the correction of errors in, or the amendment of, any return, estimate, statement, document or information that is filed, submitted or provided through the electronic service;
(ba)the circumstances in which the Comptroller may serve any notice, direction or other document through the electronic service on a person assigned an account with the electronic service;
the manner in which a person who has been served through the electronic service with any notice, direction 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;
the manner in which authentication codes are to be assigned; and
anything which may be prescribed under this section.
(13A)
Regulations made for the purpose of subsection (13)(ba) —
may provide for service of any notice, direction or other document through the electronic service in circumstances where —
the person consents to such service; or
the Comptroller gives the person notice of the Comptroller’s intention of such service and the person does not refuse such service;
may make provision with respect to the giving of any notice of the Comptroller’s intention, or the person’s consent or refusal, mentioned in paragraph (a), including —
the matters that must be contained in the notice; and
the time within which, and the form and manner in which, the consent or refusal must be received by the Comptroller;
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
may provide for any other matter necessary or incidental to the purposes in subsection (13)(ba) and paragraphs (a), (b) and (c).
(14)
In this section, to avoid doubt, “document” includes a notice required to be given under section 45(1)(b) or 45D(2).
(15)
In this section —
a reference to the filing or submission of any return, estimate, statement or document includes a reference to the making of an election under section 37G(1) or (4A); and
a reference to any return, estimate, statement or document includes a reference to such election.
(16)
Despite subsection (3), any person making an election under section 37G(1) or (4A) must, unless otherwise permitted by the Comptroller, do so through the electronic service.