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    <description>Assessors paying duty at or above the PLA threshold must file an Annual Financial Information Statement in Form ER-4 by 30 November. Those paying at that threshold and manufacturing specified goods must file annual Principal Inputs information in Form ER-5 by 30 April, and any assessee required to file ER-5 must submit monthly Form ER-6 returns of receipt and consumption of each Principal Input by the 10th of the following month.</description>
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