Digital signature acceptance for tax filings: electronically signed returns and applications accepted; paper copies not required when digitally authenticated. Authorises use of digital signatures for online filing of VAT applications, returns and related documents; registered dealers may obtain digital signatures from recognised certifying authorities. Filings submitted with a valid digital signature need not be accompanied by the Return Verification Form (Form DVAT-56). Documents signed with digital signatures will be accepted and hard copies need not be filed when electronically authenticated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Digital signature acceptance for tax filings: electronically signed returns and applications accepted; paper copies not required when digitally authenticated.
Authorises use of digital signatures for online filing of VAT applications, returns and related documents; registered dealers may obtain digital signatures from recognised certifying authorities. Filings submitted with a valid digital signature need not be accompanied by the Return Verification Form (Form DVAT-56). Documents signed with digital signatures will be accepted and hard copies need not be filed when electronically authenticated.
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