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    <description>To address technical problems preventing electronic submission, the Governor issues a Removal of Difficulty Order substituting the previously specified due date in the Explanation to the annual return provision with a later date, thereby extending the deadline for eligible registered persons (excluding specified classes such as Input Service Distributors and non-resident taxable persons) to furnish the annual return for the affected transitional period.</description>
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      <description>To address technical problems preventing electronic submission, the Governor issues a Removal of Difficulty Order substituting the previously specified due date in the Explanation to the annual return provision with a later date, thereby extending the deadline for eligible registered persons (excluding specified classes such as Input Service Distributors and non-resident taxable persons) to furnish the annual return for the affected transitional period.</description>
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