From the taxation point of view and with clear examples,

a)

i) State the difference between Income and Income Tax

ii) State the difference between taxable and non-taxable income

iii) state the difference between Exempt income and non - exempt income.

b)

i) Explain the Concept of Residence in view of individuals and persons other than individuals.

ii) An individual can be domiciled by Origin or by choice. Explain.

c) Discuss the criterion Used by government to identifying whether or not the tax payer is trading Discuss progressive and Retrogressive tax system.

d) Explain the criterion used by Tax Administration to differentiate between self- employment and employment