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) iii. Under what circumstances would a taxpayer required not to file returns?