58
NO. 1 OF 2022
- (b) by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person,
- of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation to be served or given.
- (2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including—
- (a) the assignment of authentication codes and accounts to users of the service;
- (b) the circumstances under which authentication codes and accounts of users may be cancelled or suspended;
- (c) the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration;
- (d) the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service an application, a return, notice or other document;
- (e) the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system;
- (f) the procedure for the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system;
- (g) the procedure for the correcting of any return, estimate, statement, document or information that is electronically served using the system; and
