Mr. Atia Azuure was employed by Northern Star Tomatoes Ltd on 1st September 2014 on salary scale of GHC36,000 * 6,000 66,000 per annum as the financial controller of the company. He is provided with the following as part of his conditions of service for 2017 Year of Assessment. I. Well- furnished rented flat by his employers in respect of which he pays GH 400 per month as rent by way of deductions at source. II. Watchman allowance of GH 200 per month, paid directly to Mr. Atia Azuure. III. Risk allowance of 15% of the basic salary per annum IV. Leave allowance of GH 6,000 per annum V. Garden boy allowance of GH 300 per quarter paid directly to Mr. Atia Azuure. VI. Medical allowance of GH 5,000 per annum VII. Meals allowance of GH 500 per month VIII. Two maidservants each on wages of GH 200 per month. The amount is paid to the maid servants directly by the company. IX. Bonus of 40% on annual basic salary X. Entertainment allowance of GH 400 a month (accountable) XI. Duty post allowance of GH 200 per month XII. He is entitled to a company car and fuel for both official and private use. XIII. He has two wives and ten children; four of whom are in SHS in Ghana, and the rest are gainfully employed; he caters for 3 of his aged relatives. XIV. He contributes 5% of his salary towards the companys Provident Fund which has been approved by the National Pension Authority, he also contributes 5.5% of salary to the SSNIT. Required: Compute his tax liabilities for 2017 Year of Assessment. Mention five (5) benefits and Allowances that are excluded from assessable income from employment. Tax Rate First GH 2,592.00 = Nil Next GH 1,296.00 = 5% Next GH 1,812.00 = 10% Next GH 33,180.00 = 17.5% Exceeding GH 38,880.00 = 25%.