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File format requirements Refer to the following document for information on the file format, field definitions and additional instructions on how to create an XML file: Tobacco Tax Memo File Format and Processing Instructions updated April 2023 Prior to uploading and submitting the XML file, refer to the following document to validate and test it, to ensure it conforms to TRAs business rules and formatting requirements: Tobacco Tax Memo (XSD) April 2014 Authorize a representative An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm and/or individual