Malaysia legislation
Section 41
Section 41
The principal Act is amended by inserting after section 91 the following section:
“Electronic submission of documents 91a. (1) Subject to subsection (2), the Corporation may allow any returns, statements, particulars, records, notice, reports, register or other documents required to be submitted or furnished under this Act or regulations made under this
Act to be submitted or furnished by an electronic medium or by way of an electronic transmission.
(2)
The conditions and specifications under which the returns, statements, particulars, records, notice, reports, register or other documents referred to in subsection (1) are to be submitted or furnished shall be as determined by the
Corporation.
(3)
The returns, statements, particulars, records, notice, reports, register or other documents referred to in subsection (1)
shall be deemed to have been submitted or furnished by a person to the Corporation on the date the acknowledgment of receipt of such documents is transmitted electronically by the Corporation to the person.
(4)
The acknowledgment of receipt by the Corporation, returns, statements, particulars, records, notice, reports, register or other documents submitted or furnished pursuant to subsection (3) shall be admissible as evidence in any proceedings.”.
Amendment of section 92