32. The back of the pages or the data on the corresponding page screens of the return document in the statement of offence may, depending on the type of payment required, contain one or more of the following:
(1) a box where a cashier’s stamp may be affixed attesting to the receipt of a payment;
(2) a payment receipt form;
(3) a record or an attestation of an electronic transaction; and
(4) the reference to the document attesting to the receipt of a payment.