Part B (9 marks) The following information relates to Ben Apple, the administrative officer and accountant for the partnership: Taxable income from employment N$200 000 Income from sales of woodwork NSSO 000 PAYE deducted from employment income N$27 000 Required: 1. Calculate the correct amount to be deducted as PAYE and indicate the date on which the payment of PAYE should reach the Revenue office (4 Marks). 2. Calculate the 2 provisional tax payment if no 1St payment has been made. Assume a PAYE of N$27 000. Ben Apple would like to pay the minimum acceptable amount (5 Marks) Appendix 1: Tax Table

Taxable Income NS	Rates of tax from years of assessment ending 2017 (NS
0 - 50 000	Not taxable
50 001 - 100 00	18% for each N$above 50 00
100 001 - 300 000	9 000 + 25% for each N$ above 100 000
300 001 - 500 000	59 000 + 28% for each N$ above 300 00
500 001 800 000	115 000 + 30% for each N$ above 500 000
800 000 1 500 000 Above 1 500 000	205 000 + 32% for each N$ above 800 000 429 000 + 37% for each N$ above 1 500 0010