Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Administration
6A. Electronic service
Official textFrom Attorney General's Chambers, unchanged
The Collector may provide an electronic service for —
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
the filing or submission of any return, estimate, statement or document; or
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the service of any notice by the Collector.
For the purposes of the electronic service, the Collector may assign to any person —
electronic service
“electronic service” means the electronic service provided by the Collector under section 6A(1);
an authentication code; and
an account with the electronic service.
Any person who is required to file or submit any return, estimate, statement or document may do so through the electronic service.
person
“person” means any individual or group of individuals and any company, corporation or other body;
Any agent who is authorised by his principal in the prescribed manner may file or submit any return, estimate, statement or document on behalf of his principal through the electronic service.
Where any return, estimate, statement or document is filed or submitted on behalf of any person under subsection (4) —
it is deemed to have been filed or submitted with the authority of that person; and
that person is deemed to be cognisant of all matters therein.
Where any return, estimate, statement or document is filed or submitted 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 —
authentication code
“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;
the return, estimate or document shall, for the purposes of this Act, be presumed to have been filed or submitted by that person unless he adduces evidence to the contrary; and
where that person alleges that he did not file or submit the return, estimate, statement or document, the burden shall be on him to adduce evidence of that fact.
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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petroleum
“petroleum” means any mineral oil or relative hydrocarbon and natural gas existing in its natural condition and casing-head petroleum spirit but does not include coal or bituminous shales or other stratified deposits from which oil can be extracted by destructive distillation;
Notwithstanding any other written law, in any proceedings under this Act —
an electronic record of any return, estimate, statement or document that was filed or submitted, or any notice that was served, through the electronic service; or
any copy or printout of that electronic record, shall be admissible as evidence of the facts stated or contained therein if that electronic record, copy or printout —
is certified by the Collector to contain all or any information filed, submitted or served through the electronic service in accordance with this section; and
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.
For the avoidance of doubt —
an electronic record of any return, estimate, statement or document that was filed or submitted, or any notice that was served, through the electronic service; or
any copy or printout of that electronic record, shall not be inadmissible in evidence merely because the return, estimate, statement or document was filed or submitted, or the notice was served, without the delivery of any equivalent document or counterpart in paper form.
For the purposes of this section, a certificate —
giving the particulars of —
any person whose authentication code was used to file, submit or serve the return, estimate, statement, document or notice; and
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any person or device involved in the production or transmission of the electronic record of the return, estimate, statement, document or notice, or the copy or printout thereof;
identifying the nature of the electronic record or copy thereof; and
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 printout has been duly authenticated, unless the court calls for further evidence on this issue.
Where the electronic record of any return, estimate, statement, document or notice, or a copy or printout of that electronic record, is admissible under subsection (8), it shall be presumed, until the contrary is proved, that the electronic record, copy or printout accurately reproduces the contents of that document.
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.
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 —
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;
the procedure for the correction of errors in, or the amendment of, any return, estimate, statement or document that is filed or submitted through the electronic service;
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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the manner in which authentication codes are to be assigned; and
anything which may be prescribed under this section.
Terms defined in s 2
authentication code
Defined · s 2“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;
Collector
Defined · s 2“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
electronic service
Defined · s 2“electronic service” means the electronic service provided by the Collector under section 6A(1);
person
Defined · s 2“person” means any individual or group of individuals and any company, corporation or other body;
petroleum
Defined · s 2“petroleum” means any mineral oil or relative hydrocarbon and natural gas existing in its natural condition and casing-head petroleum spirit but does not include coal or bituminous shales or other stratified deposits from which oil can be extracted by destructive distillation;
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