Getting The file should be in XML-BURSTING-FILE format error in uploading bursting control file

Good Day

I am getting an error as below:

The uploaded file XXCDCTAXIAUTO.xml is invalid. The file should be in XML-BURSTING-FILE format.

Here is my bursting file:

<?xml version="1.0" encoding "UTF-8"?>

<xapi:requestset xmlns:xapi="http://xmlns.oracle.com/oxp/xapi">
<xapi:request select="/TAXINV/P_TAX_CUST/P_TAXINV">
<xapi:delivery>
<xapi:email server="10.0.0.13" port=" " from="cheryl.kleu@coega.co.za" reply to="">
<xapi:message id="${TRX_NUMBER}" to="${EMAIL_ADDRESS}" cc="" content-type="text/html" attachment="true" subject="Invoice #${TRX_NUMBER}">
Dear Sir/Madam,
Please find attached invoice number #${TRX_NUMBER} dated ${TRX_DATE}.
Regards,
Receivables Department
</xapi:message>