(1) The following persons shall pay electronically the tax, interest, fee and penalty on or after the date of commencement of this rule:—

(a) A company; and

(b) A person (other than a company), to whom the provisions of section 63 are applicable.   

(2) For the purposes of this rule,—

(a) "pay electronically" shall mean, payment by way of—

(i) internet banking facility of the authorized bank; or

(ii) credit or debit cards; and

(b) The word "tax" shall have the meaning assigned to it in section 2(106).