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(1) The Commissioner-General may establish and operate a system for

(a) electronic filing of documents;

(b) electronic service of documents;

(c) electronic payments by persons; and

(d) the issuance of tax clearance certificates by electronic means.

(2) For purposes, of subsection (1), the Commissioner-General may prescribe rules concerning

(a) registration of persons who are required to participate in the electronic document system, including issue and cancellation of authentication codes;

(b) types of documents that may be transmitted through the electronic document system, including format and manner of transmission and the issue and cancellation of document

registration numbers;

(c) resolution of difficulties, including correction of errors, amendment of documents and procedure on breakdown or interruption of the electronic document system;

(d) secrecy to be maintained, whether by persons using the electronic document system on their own behalf or using the system on behalf of other persons;

(e) accessibility of the electronic tax clearance certificates to the public bodies specified in the First Schedule; and

(f) any other matter necessary for the effective administration of the electronic document system, including those referred to in section 26(2) of the Electronic Transactions Act, 2008

(Act 772).

(3) An electronic document is considered filed by a person and received by the Commissioner-General under a tax law when a document registration number is created using the authentication code of that person.

(4) An electronic document is considered served on a person by the Commissioner-General under a tax law when a document registration number is created and the document can be accessed using the authentication code of that person.

(5) The Commissioner-General may authorise a printed document as a copy of an electronic document filed under subsection (3) or served under subsection (4).

(6) In a proceeding before a court or tribunal, a copy of an electronic document authorised under subsection (5) is conclusive evidence of the nature and contents of that electronic document, unless the contrary is proved.