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(3) Where the Commissioner and the registered user have agreed that an electronic
communication shall be binding only on the receipt of an acknowledgement of such
electronic communication, then, unless such acknowledgement has been so received within
such time as agreed upon, such electronic communication shall be deemed not to have been
sent.
(4) As between a computer system established in terms of section 80D and any other
computer system of a registered user, the lodgement of an electronic communication occurs
when it enters a computer system outside the control of the originator.
(5) The time of receipt of an electronic communication shall be the time when the
electronic communication enters the computer—
(a) where the electronic communication is by a registered user, at any office of the
Zimbabwe Revenue Authority, or of the Commissioner, to whichever it was
addressed, and such office shall be the place of receipt; or
(b) if the electronic communication is sent by the Zimbabwe Revenue Authority or
the Commissioner to a registered user, at the place of receipt that is stipulated in
the user agreement.
(6) Whenever any registered user is authorised to submit and sign electronically any
return, record, assessment, declaration, form, notice, statement or the like, which is required
to be submitted and signed in terms of this Act, such signature electronically affixed to such
electronic communication and communicated to the Zimbabwe Revenue Authority or the
Commissioner, shall, for the purposes of this Act, have effect as if it was affixed thereto in
manuscript, and acceptance thereof shall not be denied if it is in conformity with the user
agreement concluded between the Commissioner and the registered user.
(7) The Commissioner may, notwithstanding anything to the contrary contained in this
section, permit any registered user to submit electronically any return, record, assessment,
declaration, form, notice, statement or the like, which is required to be submitted in terms of
this Act, by using the Internet, and subject to such exceptions, adaptations or additional
requirements as the Commissioner may stipulate or prescribe, this section shall apply to the
submission of the foregoing documents using the Internet.
80J
Obligations, indemnities and presumptions with respect to digital signatures
(1) If the security of a digital signature allocated to a registered user has been
compromised in any manner the registered user shall inform the Commissioner in writing of
that fact without delay.
(2) No liability shall attach to the Commissioner, the Zimbabwe Revenue Authority or
any officer or employee thereof for any failure on the part of a registered user to ensure the
security of the digital signature allocated to him or her and, in particular, where electronic
data authenticated by a digital signature is received by the Commissioner or the Zimbabwe
Revenue Authority—
(a) without the authority of the registered user to whom such signature was
allocated; and
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