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    <description>Section 12(3)(c) requires companies to print their name, registered office address and the Corporate Identity Number, together with telephone, fax (if any), e mail and website addresses (if any), on all business letters, billheads, letter papers, notices and other official publications. Noncompliance renders the company and the officer in default liable to a daily monetary penalty subject to a statutory ceiling. Companies should verify that Tax Invoices, both before and after GST implementation, include the Corporate Identity Number to meet this disclosure obligation.</description>
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