Q1a) Explain the following terms as used in the Value Added Tax Act 2013, (Act 870) i. Exempt Supply ii. Zero rated supply iii. Relief Supply iv. Taxable Supply v. Value Added Tax Flat rate scheme Q1b) Yaa Abrefi Kortor is a taxpayer who was served with a provisional assessment containing an estimated tax liability of GHS100,000 for the 2022 year of assessment on 2nd January 2022. She complained that the current assessment is almost two times that of the previous year's (i.e. GHS55,000) and this makes it too outrageous and does not reflect the true state of affairs in her business. She therefore decided to go to court to seek redress. On her way to court, she met you and discussed her problem with you. As a student of taxation, what advice will you give to Yaa Abrefi Kortor.