Tax late filing

My company has done a late tax filing and has been enquired by the tax authority. The obligation is relatively new and the company has done the first one on time. We are looking to write the letter to explain the late filing. I have prepared the possible points below and am looking for some advanced english business terms to be used in the letter. Lastly, i am unsure of the appropriate word count and is willing to increase the budget if needed.

Possible extenuating circumstances
1. The company thought the requirement is a one time obligation and did not know of 2nd year obligation. There were also confusion caused as XXX is a similar obligation but the company was exempted from doing it.
2. Reminders were in the form of e-message sent in the tax authority’s online portal, and it was not readable from the email
3. Covid interrupted business, delaying the filing
4. The company is part of a Germany Group, it took time to communicate with the Germany headquarter to ensure the accuracy of the tax filing
5. The company has a clean compliance history, and promise not to be late again

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