38 68C Establishment of computer systems for tax purposes The Commissioner may, notwithstanding anything to the contrary in this Act, establish and maintain a computer system for the purpose of applying information technology to any process or procedure under this Act, including— (a) the despatch and receipt and processing of any return, record, assessment, receipt, invoice, bill of entry, credit or debit note, declaration, form, notice, statement or other document relating to any amount liable to tax; and (b) the electronic processing of any return, record, assessment, receipt, invoice, bill of entry, credit or debit note, declaration, form, notice, statement or other document. 68D User agreements (1) The Commissioner may, for the purpose of regulating communication through a computer system established in terms of section 68C, prescribe the form of a user agreement to be entered between the Zimbabwe Revenue Authority and registered users. (2) A user agreement shall set out— (a) the terms and conditions governing communication through a computer system established in terms of section 68C, including— (i) the use by registered users of computer equipment and facilities of a class or kind specified in the agreement; (ii) the allocation to a registered user of a digital signature by the Commissioner; (iii) the requirement that registered users ensure the security of the digital signatures allocated to them in the manner specified in the agreement; (b) the manner of affixing a digital signature to any electronic communication or record; (c) the conditions of reasonable access to the computer system of the registered user by the Commissioner for such verification and audit purposes as may be required by this Act; (d) the manner and period of keeping electronic records that are necessary or convenient to be kept in connection with a computer system established in terms of section 68C. 68E Registration of registered users and suspension or cancellation of registration (1) No person shall communicate with the Commissioner through a computer system established in terms of section 68C unless such person is a registered user. (2) An application for registration as a registered user shall be made in the prescribed form, and be accompanied by the user agreement completed by the applicant and the prescribed fee, if any, and such other information as the Commissioner may reasonably require the applicant to furnish in support of the application.