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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.
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