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    <description>Separate periodic returns ER 5, ER 6 and ER 7 have been dispensed with and replaced by a single annual return by Notification No. 8/2016 CE (NT). Filings due on or after the Notification&#039;s effective date need not be submitted in the abolished formats; instead taxpayers must furnish the consolidated annual return within the prescribed annual deadline, which is intended to capture the information formerly reported through the multiple ER forms.</description>
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