Timezone which VBCS add-in for Excel uses when receiving a PO using REST API

Summary:

Which timezone setting is used when you receive a PO via VBCS add-in for Excel  with using REST API ?

Content (required):

Which timezone setting is used when you receive a PO via VBCS add-in for Excel  with using REST API ?

System converts receipt date from user entered data value to UTC date value when receiving a PO.

Now we want to know which timezone setting is used when you receive a PO via VBCS add-in for Excel  with using REST API ?

1) Receiving user's timezone setting on ERP user preference page

2) PC's timezone setting

3) Anything else?

Version (include the version you are using, if applicable):