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 company’s 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%.