47. Acceptance of Electronic Filing and Issue of Documents.

(a) Any department or ministry of Central Government, State Government or a statutory corporation under Central or State Government that, pursuant to any enactment:

(i) accepts the filing of documents or requires that documents be created or retained;

(ii) issues any permit, license or approval; or

(iii) provides for the method and manner of payment, may, notwithstanding anything to the contrary in such enactment:

(A) accept the filing of such documents, or the creation or retention of such documents, in the form of electronic records;

(B) issue such permit, license or approval in the form of electronic records; or

(C) make such payment in electronic form.

(b) In any case where a department or ministry of Central Government, State Government or a statutory corporation under Central or State Government decides to perform any of the functions in subsection (a)(i), (ii), or (iii), such agency may specify:

(i) the manner and format in which such electronic records shall be filed, created, retained or issued;

(ii) where such electronic records are required to be signed, the type of electronic signature required (including, if applicable, a requirement that the sender use a secure electronic signature);

(iii) the manner and format in which such signature shall be affixed to the electronic record, and the identity of or criteria that shall be met by any certification authority used by the person filing the document;

(iv) control processes and procedures as appropriate to ensure adequate integrity, security and confidentiality of electronic records or payments; and

(v) any other required attributes for electronic records or payments that are currently specified for corresponding paper documents.

(c) Nothing in this Act shall by itself compel any department or ministry of the Central Government, State Government or a statutory corporation under Central or State Government to accept or issue any document in the form of electronic records.

Source: Singapore Electronic Transactions Act §47.