S.L. 517.2 ст. 6Request for the submission of the paper format of statutory documents.

When the electronic format of a statutory document has been submitted by or on behalf of any person, the Commissioner may request that person to submit, within a period of not less than forty-eight hours but in any case by a date that is not earlier than the last day of the period allowed by the relative revenue Act for the submission of the paper format of that document -

(a) the paper format of that document;

(b) any statement or other document that is required by the relative revenue Act to be submitted together with the paper format of that document;

(c) any information that is required in terms of the relative revenue Act to be included in the paper format of that document or in any such attachment; and that statutory document shall not be deemed to have been validly submitted unless and until such request is complied with.