Question 2 (Tax Administration in in Ghana) A withholding agent who has no withholding tax obligation for a particular month shall still file "nil return with the Commissioner General within 15 days after the end of the month to which the return relates. a. Explain FIVE (5) requirements for granting exemptions from withholding WHT AN(10 Marks) b. Examine FIVE (5) Categories to withhold Tax AN(10 Marks) TOTAL [20 MARKS]