Section 18 — State Sales Tax Ordinance, 1998

(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 the delivery of any document.

(3)

The Comptroller or any person authorized 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 the 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—

(a)

without the authority of the registered user; and

(b)

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 Ordinance 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.

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(5)

In any proceedings under this Ordinance 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 Ordinance or any regulations made thereunder.

(7)

The Majlis Mesyuarat Kerajaan Negeri may make regulations—

(a)

prescribing the terms and conditions or where appropriate, the fees for subscription to the computer service, including the manner in which identifying codes or passwords are to be assigned;

(b)

prescribing the returns, declarations, notices, directions, receipts or other documents that may be electronically transmitted under the computer service;

(c)

for the correction of errors in or amendments to electronic notices;

(d)

prescribing the procedure for use of the computer service; and

(e)

generally for the better provision of the computer service.

Production of tax invoices by computer