Explain 'Direct taxation' and 'Indirect taxation.' Outline the distinguishing features of EACH form of taxation. (10 marks) For the five scenarios outlined below; state whether these are direct or indirect taxes. Mr. Chin collects GCT on goods sold to you and pays this over to the tax authority X Ltd., an employer deducts PAYE from your salary and pays it to the tax authority You own a piece of land and pay property tax annually ii. iii. iv. V. The Custom Officer charges you custom duties that are remitted to the government Self-employed person files ITO4 and pay the relevant liability associated with it (5 marks) As of April 1, 2022, what were the rates in existence for employer's contribution for NIS, NHT, HEART, EDUCATION TAX, and PAYE? (5 marks) (Total 20 marks) B. i. C.