48 (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. 98H Sending and receipt of electronic communications (1) An electronic communication through a computer system established in terms of section 98C 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. (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 98C 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 manifest, bill of entry, return, prescribed form, document, schedule, application, declaration, statement, report, notice or the like, which is required to be submitted and signed in terms of