Question 2 a. The Managing Director of Wiseman Company Limited is enraged after receiving a letter from the Ghana Revenue Authority (GRA) imposing a penalty for failure to file Annual Returns. He claimed that for the past five years, the company has paid its taxes quarterly and on time. According to him, the most important aspect of the tax cycle is the payment of taxes rather than the filing of tax returns. Required: Write a letter to the Managing Director of Wiseman Company Limited explaining the rationale for the filing of tax returns. (5 marks)