Singapore legislation
Section 66
Section 66
Electronic service
(1)
The Comptroller may provide an electronic service for —
the filing or submission of any return or document;
the service of any notice, order or document by the Comptroller or the Chief Assessor; and
the making of such applications as the Comptroller may determine.
(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 required to file or submit any return or document may do so through the electronic service.
(4)
Any agent who is authorised by the agent’s principal in the prescribed manner may file or submit any return or document on behalf of the agent’s principal through the electronic service.
(5)
Where any return or document is filed or submitted on behalf of any person under subsection (4) —
it is deemed to have been filed or submitted with the authority of that person; and
that person is deemed to be cognizant of all matters therein.
(6)
Where any return or document is filed or submitted through the electronic service using the authentication code assigned to any person before that person has requested, in the prescribed manner, for the cancellation of the authentication code —
the return or document is, for the purposes of this Act, presumed to have been filed or submitted by the person unless the person adduces evidence to the contrary; and
where that person alleges that the person did not file or submit the return or document, the burden is on the person to adduce evidence of that fact.
(7)
Where regulations made under subsection (13) permit the Comptroller or the Chief Assessor to serve through the electronic service any notice, order or document on a person who has been assigned an account with the electronic service, the Comptroller or the Chief Assessor 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 or document that was filed or submitted, or any notice, order or document that was served, through the electronic service in accordance with regulations made under subsections (13) and (14), and with section 67; 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 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 or document that was filed or submitted, or any notice, order or document that was served, through the electronic service; or
any copy or print-out of that electronic record,is not inadmissible in evidence merely because the return or document was filed or submitted, or the notice, order or document 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 or serve the return, notice, order or document; and
any person or device involved in the production or transmission of the electronic record of the return, notice, order or document, 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, notice, order or document, 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, notice, order or document.
(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 67(1)(d), 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 or document that is filed or submitted through the electronic service;
the circumstances in which the Comptroller or the Chief Assessor may serve any notice, order or 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, order 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.
(14)
Regulations made for the purpose of subsection (13)(c) —
may permit the service of any notice, order or document through the electronic service in circumstances where —
the person consents to such service; or (ii)the Comptroller or the Chief Assessor (as the case may be) gives the person notice of the Comptroller’s or the Chief Assessor’s intention of such service and the person does not refuse such service;
may provide for the giving of any notice of the Comptroller’s or the Chief Assessor’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 or the Chief Assessor;
may provide when the person’s consent or refusal takes effect and when the Comptroller or the Chief Assessor must give effect to such consent or refusal; and
may provide for any other matter necessary or incidental to the purposes in subsection (13)(c) and paragraphs (a), (b) and (c).