S.L. 517.2 Art. 3Procedures for electronic communications

(1) The Commissioner may, by means of guidelines, establish procedures for the electronic submission of any statutory documents, including the electronic format of any such documents, and for related electronic communications.

(2) Guidelines may be made in one or more sets and published on the official website of one or more revenue departments, and different sets may be published on the official websites of different revenue departments.

(3) The Commissioner may, in the same manner, at any time change or suspend in full or in part the procedures established in the guidelines.