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(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.
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