An employer is obliged to provide the IRB with returns and information relating to its employees under the provisions of Section 83. Every employer also must make an annual return showing the names and addresses of its employers and the income paid or payable by them. Select one: True False The following items are treated as allowable expenses and can be deducted one time only by the business owner EXCEPT: a. Staff family day Expenses for halal certificate O c. salary d. Repair and maintenance