36 40 Amendment of section 28 of Cap. 23:12 With effect from the 1st January, 2007, section 28 (“Returns and payment of tax”) (1) of the Value Added Tax Act [Chapter 23:12] is amended by the deletion of “last day of the first month” and the substitution of “twentieth day of the first month”. 41 Amendment of section 32 of Cap. 23:12 With effect from the 1st January, 2007, section 32 (“Objections to certain decisions or assessments”) (4) of the Value Added Tax Act [Chapter 23:12] is amended in the proviso thereto by the deletion of “six months” and the substitution of “three months”. 42 New Part inserted in Cap. 23:06 With effect from the 1st January, 2007, the Value Added Tax Act [Chapter 23:12] is amended by the insertion after Part X of the following Part⎯ “PART XA APPLICATION OF INFORMATION TECHNOLOGY TO ACT “68A Interpretation in Part XA In this Part— “access”, means gaining entry into, instructing or communicating with the logical, arithmetical or memory function resources of a computer, computer system or computer network; “affixing a digital signature”, in relation to an electronic record or communication, means authenticating the electronic record or communication by means of a digital signature; “computer” means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetical and memory functions by manipulation of electronic, magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or a computer network; “computer network” means the interconnection of one or more computers through— (a) the use of satellite, microwave, terrestrial line or other communication media; and (b) terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained; “computer system”, means a device or collection of devices, including input and output devices capable of being used with external files, which contains computer programmes, electronic instructions and input and output data, and that performs logic, arithmetical, data storage and retrieval, communication control and other functions;