16 (c) be linked or attached to electronically transmitted data in such a manner that, if the integrity of the data transmitted is compromised, the digital signature is invalidated; and (d) be in complete conformity with the requirements prescribed by the Commissioner and contained in the user agreement. (2) The Commissioner shall, on registering a user, allocate to the registered user— (a) if the user is a natural person, a digital signature or sufficient digital signatures for the user and each employee of the user nominated in the user agreement; or (b) if the user is not a natural person, sufficient digital signatures for each employee of the user nominated in the user agreement. 80H Production and retention of documents Where any provision of this Act prescribes or requires that documents, records, information or the like should be retained for a specific period, that requirement shall be deemed to have been satisfied by a registered user if such documents, records, information or the like are so retained in electronic form that— (a) the information contained therein remains accessible so as to be subsequently usable; and (b) the electronic record is retained in the format in which it was originally generated, sent or received or in a format which can be demonstrated to represent accurately the information originally generated, sent or received; and (c) the details which will facilitate the identity of the origin, destination, date and time of dispatch or receipt of such electronic record are available in the electronic record. 80I Sending and receipt of electronic communications (1) An electronic communication through a computer system established in terms of section 80D or the record of such communication shall be attributed to the originator— (a) if it was sent by the originator; or (b) if it was sent by a person who had the authority to act on behalf of the originator in respect of that communication or record; or (c) if it was sent by a computer system programmed by or on behalf of the originator to operate automatically. (2) Where the Commissioner and a registered user have not agreed that an acknowledgment of receipt of electronic communication be given in any particular form or by any particular method, an acknowledgement may be given by— (a) any communication by the Commissioner, electronic or otherwise; or (b) conduct by the Commissioner or any officer sufficient to indicate to the registered user that the electronic communication has been received.

Select target paragraph3

Add to table of contents