Section 23Sec./Art. 23

Place of Dispatch and Receipt of Electronic Data Messages 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 received his electronic data message or electronic document. This rule shall also apply to determine the tax situs of such transaction.

For the purpose hereof -

a. If the originator or addressee has more than one place of business, the place of business is that which has the closest relationship to the underlying transaction or, where there is no underlying transaction, the principal place of business.

b. If the originator or the addressee does not have a place of business, reference is to be made to its habitual residence; or

c. The "usual place of residence" in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.