Section 82A
Electronic medium
of Petroleum (Income Tax) Act 1967
Any chargeable person—
(a)
shall, if so required under this Act; or
(b)
may, if so allowed by the Director General, furnish any form prescribed under this Act (in this section referred to as the “prescribed form”) on an electronic medium or by way of an electronic transmission.
(2)
For the purposes of subsection (1), the conditions and specifications under which any prescribed form is to be furnished shall be determined by the Director General.
*(3) For the purposes of subsection (1), a chargeable person may authorize in a prescribed form a tax agent to furnish on his behalf a prescribed form in the manner provided for in subsection (1).
*(3A) For the purposes of subsection (1), a person referred to under subsection 27(2) may authorize in a prescribed form an employee to furnish on his behalf any form prescribed under this Act in the manner provided for in subsection (1).
*NOTE─see subsection 41(2) of Act 875 which comes into operation on 1 January 2027.
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*(3B) The authorization referred to in subsections (3) and (3A) shall be furnished to the Director General on an electronic medium or by way of electronic transmission in accordance with this section.
(4)
prescribed form furnished in accordance with subsection (3) or
(3A)
on behalf of any chargeable person or person referred to in subsection 27(2) shall be presumed to have been furnished on the authority of the chargeable person or person referred to in subsection 27(2), until the contrary is proved, and the chargeable person or person referred to in subsection 27(2) shall be deemed to be cognizant of its contents.
(5)
Where subsection (3) applies—
(a)
the chargeable person who authorizes the tax agent shall make a declaration in the prescribed form stating that—
(i)
the tax agent is authorized to furnish the form to the
Director General on his behalf; and
(ii)
the information provided by him to the tax agent for the preparation of the form is true and correct;
(b)
the tax agent shall make a declaration in the prescribed form furnished in accordance with subsection (1) stating that—
(i)
the form is prepared in accordance with the information given by the chargeable person; and
(ii)
he has received a declaration made by the chargeable person under paragraph (a);
(c)
the chargeable person shall keep and retain in safe custody such prescribed form being the hard copy of the form so furnished and that copy shall be made under the processes and procedures which are designed to ensure that the information contained in the form shall be the only information furnished in accordance with this section;
*NOTE─see subsection 41(2) of Act 875 which comes into operation on 1 January 2027.
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(d)
the hard copy shall be signed by the chargeable person; and
(e)
the hard copy in paragraph (c) and the declaration made under paragraph (a) shall be kept and retained for a period of seven years from the end of the year of assessment in which the prescribed form is furnished.
(6)
A prescribed form referred to in subsection (1) is deemed to have been furnished by a chargeable person to the Director General on the date on which acknowledgement of receipt of the form is transmitted electronically by the Director General to the chargeable person.