41 (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]1 shall be deemed not to have been sent. (4) As between a computer system established in terms of section 68C 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 return, record, assessment, receipt, invoice, bill of entry, credit or debit note, declaration, form, notice, statement or the like, which is required to be submitted and signed in terms of this Act, such signature electronically affixed to such electronic communication and communicated to the Zimbabwe Revenue Authority or the Commissioner, shall, for the purposes of this Act, have effect as if it was affixed thereto in manuscript, and acceptance thereof shall not be denied if it is in conformity with the user agreement concluded between the Commissioner and the registered user. (7) The Commissioner may, notwithstanding anything to the contrary contained in this section, permit any registered user to submit electronically any return, record, assessment, receipt, invoice, bill of entry, credit or debit note, declaration, form, notice, statement or the like, which is required to be submitted in terms of this Act, by using the Internet, and subject to such exceptions, adaptations or additional requirements as the Commissioner may 1 Words in italics between the brackets omitted from printed Act. Veritas.