30/07/2019 Republic Act No. 8792 | Official Gazette of the Republic of the Philippines time by which the acknowledgment must be received; and if the acknowledgment is not received within the time speci ed in subparagraph (c), the originator may, upon notice to the addressee, treat the electronic data message or electronic document as though it had never been sent, or exercise any other rights it may have. SECTION 21(20). Time of Dispatch of Electronic Data Messages or Electronic Documents. — Unless otherwise agreed between the originator and the addressee, the dispatch of an electronic data message or electronic document occurs when it enters an information system outside the control of the originator or of the person who sent the electronic data message or electronic document on behalf of the originator. SECTION 22(21). Time of Receipt of Electronic Data Messages or Electronic Documents. — Unless otherwise agreed between the originator and the addressee, the time of receipt of an electronic data message or electronic document is as follows: (a.) If the addressee has designated an information system for the purpose of receiving electronic data messages or electronic documents, receipt occurs at the time when the electronic data message or electronic document enters the designated information system: Provided, however, That if the originator and the addressee are both participants in the designated information system, receipt occurs at the time when the electronic data message or electronic document is retrieved by the addressee. (b.) If the electronic data message or electronic document is sent to an information system of the addressee that is not the designated information system, receipt occurs at the time when the electronic data message or electronic document is retrieved by the addressee; (c.) If the addressee has not designated an information system, receipt occurs when the electronic data message or electronic document enters an information system of the addressee. These rules apply notwithstanding that the place where the information system is located may be different from the place where the electronic data message or electronic document is deemed to be received. SECTION 23(22). Place of Dispatch and Receipt of Electronic Data Message or Electronic Documents. — Unless otherwise agreed between the originator and the addressee, an electronic data message or electronic document is deemed to be dispatched at the place where the originator has its place of business and received at the place where the addressee has its place of business. This rule shall apply even if the originator or addressee had used a laptop other portable device to transmit or receive his electronic data message or electronic document. This rule shall also apply to determine the tax situs of such transaction. https://www.officialgazette.gov.ph/2000/06/14/republic-act-no-8792-s-2000/ 11/20