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Federal Negarit Gazette No. 57, 30th June, 2020 …....page
12592
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A document, record or information referred
to in Sub-Articles (1) and (2) shall be kept
in electronic form for at least the number of
years a corresponding paper based
document is required by law to be retained.
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The obligation to retain documents,
messages or information in accordance with
the provisions of Sub-Articles (1) and (2) of
this Article shall not apply to any document
the sole purpose of which is to enable the
message to be sent or received.
53.
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15. Copy and Prescribed Form
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Where a law requires any document to be
retained, served, sent or delivered in more
than one copy, the requirement of the law is
fulfilled, if the document is in the form of an
electronic message, by retention, service,
sending or delivery of the document in one
copy.
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Where a law requires any document to be in
a prescribed form, the requirement of the
law is fulfilled by a document in the form of
an electronic message if the electronic
message is:
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a) formatted in the same or substantially the
same way as the prescribed form;
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b) accessible and intelligible so as to be
usable for subsequent reference; and
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c) capable of being retained by the other
person.
5.
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16. Payment and Receipt
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Where a transaction requires any payment to
be made, the requirement of the law is
fulfilled if the payment is made by an
electronic means and complies with any
condition imposed by the relevant
government body. The relevant government
body may issues implementing directive.
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Where a law requires the issuance of any
receipt of payment, the requirement of the
law is fulfilled if:
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