In $2021,$ the Ghana Revenue Authority migrated fully to an online portat

payment of taxes. One process included in this migration was the obtainment of a Tax Clearance

Certificate $($TCC$)$ which plays an important role in tax compliance.

Required:

State FOUR $(4)$ transactions that require the use of a TCC$.$

$(4$ marks$)$

A resident person shall withhold the tax on payments of any dividends, interests, rent, royalties,

natural resources and payments with the source country.

Required:

State FOUR $(4)$ payments which withholding tax does not apply.

relates to individuals who earned income in the $2022$ year of$9$