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    <title>Annual return.</title>
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    <description>Every registered person, subject to specified exceptions, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit must file the annual return with the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, together with any other prescribed particulars.</description>
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      <description>Every registered person, subject to specified exceptions, must furnish an annual return electronically in the prescribed form and manner by the statutory deadline. Persons required to obtain an audit must file the annual return with the audited annual accounts and a reconciliation statement reconciling supplies declared in the return with the audited financial statements, together with any other prescribed particulars.</description>
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