Malaysia legislation
Section 21B
Section 21B
Admissibility of electronic record
(a)
any form as determined by the Director General is furnished on an electronic medium or by way of electronic transmission under section 21C; or
(b)
any other documents are stored or received by or communicated to the Director General on an electronic medium or by way of electronic transmission, the electronic record or the copy or print-out of that electronic record shall be admissible as evidence of the facts stated or contained therein:
Provided that the electronic record or the copy or print-out of that electronic record is—
(i)
certified by the Director General to contain all or any information furnished, stored, communicated or received on an electronic medium or by way of electronic transmission under this section; or
(ii)
otherwise authenticated in the manner provided in the
Evidence Act 1950 [Act 56] for authentication of documents produced by computer.
(2)
Where the electronic record of any form or document, or a copy or a print-out of that electronic record is admissible under subsection (1), it shall be presumed, until the contrary is proved, that electronic record or copy or print-out of that electronic record accurately reproduces the content of that form or document.
(3)
For the purposes of this Act, “electronic medium” includes a data, text, an image or any other information stored, received or communicated by means of electronic, magnetic, optical, imaging or any other data processing device.
Labuan Business Activity Tax 35
Electronic medium