Section 6A
Electronic service
(1)
The Collector may provide an electronic service for —
(a)
the filing or submission of any return, estimate, statement or document, and the provision of any information to the Collector under section 55B(3) or 86L(1); or
(b)
the service of any notice by the Collector.
(2)
For the purposes of the electronic service, the Collector may assign to any person —
(a)
an authentication code; and
(b)
an account with the electronic service.
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(3)
Any person who is required to file or submit any return, estimate, statement or document, or to provide any information under section 86L(1), may do so through the electronic service.
(4)
Any agent who is authorised by his principal in the prescribed manner may file or submit any return, estimate, statement or document, or provide any information to the Collector, on behalf of his principal through the electronic service.
(5)
Where any return, estimate, statement or document is filed or submitted, or any information is provided, on behalf of any person under subsection (4) —
(a)
it is deemed to have been filed, submitted or provided with the authority of that person; and
(b)
that person is deemed to be cognisant of all matters therein.
(6)
Where any return, estimate, statement or document is filed or submitted, or any information is provided, through the electronic service using the authentication code assigned to any person before that person has requested, in the prescribed manner, for the cancellation of the authentication code —
(a)
the return, estimate, statement, document or information shall, for the purposes of this Act, be presumed to have been filed, submitted or provided by that person unless he adduces evidence to the contrary; and
(b)
where that person alleges that he did not file or submit the return, estimate, statement or document, or provide the information, the burden shall be on him to adduce evidence of that fact.
(7)
Where any person has given his consent for any notice to be served on him through the electronic service, the Collector may serve the notice on that person by transmitting an electronic record of the notice to that person’s account with the electronic service.
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(8)
Notwithstanding any other written law, in any proceedings under this Act —
(a)
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided or any notice that was served, through the electronic service; or
(b)
any copy or print-out of that electronic record, shall be admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out —
(i)
is certified by the Collector to contain all or any information filed, submitted, provided or served through the electronic service in accordance with this section; and
(ii)
is duly authenticated in the manner specified in subsection (10) or is otherwise authenticated in the manner provided in the Evidence Act (Chapter 108)
for the authentication of computer output.
(9)
For the avoidance of doubt —
(a)
an electronic record of any return, estimate, statement, document or information that was filed, submitted or provided or any notice that was served, through the electronic service; or
(b)
any copy or print-out of that electronic record, shall not be inadmissible in evidence merely because the return, estimate, statement, document or information was filed, submitted or provided or the notice that was served, without the delivery of any equivalent document or counterpart in paper form.
(10)
For the purposes of this section, a certificate —
(a)
giving the particulars of —
(i)
any person whose authentication code was used to file, submit, provide or serve the return, estimate, statement, document, information or notice; and
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(ii)
any person or device involved in the production or transmission of the electronic record of the return, estimate, statement, document, information or notice, or the copy or print-out thereof;
(b)
identifying the nature of the electronic record or copy thereof; and
(c)
purporting to be signed by the Collector or by a person occupying a responsible position in relation to the operation of the electronic service at the relevant time, shall be sufficient evidence that the electronic record, copy or print-out has been duly authenticated, unless the court calls for further evidence on this issue.
(11)
Where the electronic record of any return, estimate, statement, document, information or notice, or a copy or print-out of that electronic record, is admissible under subsection (8), it shall be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that document.
(12)
The Collector may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.
(13)
The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make regulations which are necessary or expedient for carrying out the purposes of this section, including regulations prescribing —
(a)
the procedure for the use of the electronic service, including the procedure in circumstances where there is a breakdown or interruption of the electronic service;
(b)
the procedure for the correction of errors in, or the amendment of, any return, estimate, statement, document or information that is filed, submitted or provided through the electronic service;
(c)
the manner in which a person who has given his consent for a notice to be served on him through the electronic service shall be notified of the transmission of an electronic record of the notice to his account with the electronic service;
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(d)
the manner in which authentication codes are to be assigned; and
(e)
anything which may be prescribed under this section.