(1) For the purpose of section 16 of the Act, the Commissioner-General may in writing and subject to conditions that the Commissioner-General may determine, permit a non-resident person providing telecommunication services or electronic commerce to

(a) register for the tax;

(b) file returns; or

(c) account for the tax by electronic means.

(2) A person who acts as an agent or carries on business on behalf of a non-resident person who is required to register under section 16 of the Act but who has failed to register shall register for the tax.

(3) For the purpose of this regulation, “an agent” includes a representative or any other person representing the interest of a taxpayer in this country whether or not there is a subsisting contract between the person and the taxpayer.