QUESTION THREE Where required by law, all individuals and entities must file their tax returns on due dates, signed by the individual or authorised manager of an entity, and shall have a declaration to the effect that the return is complete and accurate. Required: i Under what circumstances would the Commissioner-General of Ghana Revenue Authority may, by notice, require a person to file a tax return before the due date for filing of tax returns? (2 marks) ii. What are the powers of the Commissioner-General, if a taxpayer fails to file tax return on time? (2 marks) Under what circumstances would a taxpayer required not to file returns? (2 marks)