Singapore legislation
Clause 40
Clause 40
Computer service
(1)
The Comptroller may establish a computer service and make provision for any return, declaration, direction, notice, receipt or other document required or authorised by this Act or any regulations made thereunder to be served or submitted by electronic transmission (referred to in this section as an electronic notice) to the computer account of the Comptroller or a person who has been assigned an identifying code or password by the Comptroller (referred to in this section as a registered user).
(2)
A registered user may, in accordance with the regulations made under subsection (7), make and serve an electronic notice by electronic transmission to the computer account of the Comptroller without delivery of any document.
(3)
The Comptroller or any person authorised by him may in accordance with the regulations made under subsection (7) make and serve an electronic notice by electronic transmission to the computer account of a registered user without delivery of any document.
(4)
Where an electronic notice is served by electronic transmission to the computer account of the Comptroller using the identifying code or password of a registered user —
without the authority of the registered user; and
before notification to the Comptroller by the registered user in the prescribed manner of cancellation of the code or password,that notice shall, for the purposes of this Act or any regulations made thereunder, be presumed to be made by the registered user unless he is able to adduce evidence or proof to the contrary.
(5)
In any proceedings under this Act or any regulations made thereunder, a document certified by the Comptroller and purporting to be a computer print-out of all or any information transmitted by electronic means in accordance with this section shall be sufficient evidence of the information electronically transmitted.
(6)
The Comptroller may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, abbreviations or other notations to represent any particulars or information required under this Act or any regulations made thereunder.
(7)
The Minister may make regulations —
prescribing the conditions for subscription to the computer service, including the manner in which identifying codes or passwords are to be assigned;
prescribing the returns, declarations, notices, directions, receipts or other documents that may be electronically transmitted under the computer service;
for the correction of errors in or amendments to electronic notices;
prescribing the procedure for use of the computer service; and
generally for the better provision of the computer service.