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    <title>Extensions should be made for reasonable period to avoid repetitive extensions – second article .</title>
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    <description>Administrative extensions for filing service tax returns were issued after earlier deadlines lapsed and were for very short periods, creating taxpayer uncertainty. Where systemic obstacles to electronic filing, local holidays, or adverse weather conditions impede compliance, authorities should issue timely extensions before the existing deadline expires and grant reasonably longer periods aligned to the disruption to protect small taxpayers and ensure predictable compliance.</description>
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    <pubDate>Thu, 12 Jan 2012 11:40:14 +0530</pubDate>
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      <title>Extensions should be made for reasonable period to avoid repetitive extensions – second article .</title>
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      <description>Administrative extensions for filing service tax returns were issued after earlier deadlines lapsed and were for very short periods, creating taxpayer uncertainty. Where systemic obstacles to electronic filing, local holidays, or adverse weather conditions impede compliance, authorities should issue timely extensions before the existing deadline expires and grant reasonably longer periods aligned to the disruption to protect small taxpayers and ensure predictable compliance.</description>
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