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    <title>Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023</title>
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    <description>Assessment orders issued on or before the specified cut-off are deemed to have been withdrawn for registered persons who did not file a valid return within thirty days of service, provided they file the outstanding return by the notified deadline and pay the applicable interest and late fee. The relief applies irrespective of whether an appeal against the assessment order was filed or decided.</description>
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