Section 42

the registration of taxable persons;

the filing or submission of any return, declaration, document, application or information;

the service of any notice, direction, order, permit, receipt or document by the Comptroller.

an authentication code; and

an account with an electronic service.

register himself, herself or itself or request to cancel the person’s registration, as a taxable person; or

file or submit any return, declaration, document, application or information, if the person is required to do so,through an electronic service.

register the agent’s principal, or request to cancel the agent’s principal’s registration, as a taxable person; or

file or submit any return, declaration, document, application or information on behalf of the agent’s principal,through an electronic service.

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.

the return, declaration, document, application or information is, for the purposes of this Act, presumed to have been filed or submitted by that person unless that person adduces evidence to the contrary; and

where that person alleges that that person did not file or submit the return, declaration, document, application or information, the burden is on that person to adduce evidence of that fact.

an electronic record of any return, declaration, document, application or information that was filed or submitted, or any notice, direction, order, permit, receipt or document that was served, through an electronic service in accordance with regulations made under subsections (13) and (13A), and with section 87; 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 an 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.

an electronic record of any return, declaration, document, application or information that was filed or submitted, or any notice, direction, order, permit, receipt or document that was served, through an electronic service; or

any copy or print-out of that electronic record,is not inadmissible in evidence merely because the return, declaration, document, application or information was filed or submitted, or the notice, direction, order, permit, receipt or document was served, without the delivery of any equivalent document or counterpart in paper form.

giving the particulars of —

any person whose authentication code was used to file, submit or serve the return, declaration, application, information, notice, direction, order, permit, receipt or document; and

any person or device involved in the production or transmission of the electronic record of the return, declaration, application, information, notice, direction, order, permit, receipt 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 an 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.

the procedure for the use of an electronic service, including the procedure in circumstances where there is a breakdown or interruption of an electronic service;

the procedure for the correction of errors in, or the amendment of, any return, declaration, document, application or information that is filed or submitted through an electronic service;

the manner in which a person who has been served through the electronic service with any notice, direction, order, permit, receipt 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.

may permit the service of any notice, direction, order, permit, receipt 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 provide for 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 as to 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).