Question One: a) Tax administration function refers to assessment of tax payable and the other is the collection of tax due, the responsible body being URA. The commissioner is required to make an assessment of the chargeable income based on the tax payers return on income and any other information available within 5 years from the date the return was furnished (S.95(I)). As a graduate of taxation, (i) What is a return on income? (02 Marks) (ii) Explain the types of return on income used by Tax authority; (05 Marks) (iii) Explain the circumstances where a return of income is not required as per the income tax Act CAP 240 laws of Uganda. (08 Marks) (iv) As a business manager, elaborate on the five factors you must consider when planning for an investment in Uganda in terms of taxes. (10 Marks)