Which of the following

Which of the following statements about South African taxation is NOT correct?(4 Marks)

a. Tax revenue collection during the COVID-19 hard lockdowns of March and April 2020 exceeded that from March and April 2021.

b. Small businesses received government financial support

c. Small businesses struggled to generate revenue and thus submitted lower returns to taxation authorities

d. Value-added tax (VAT) and customs revenue estimates were much lower during the hard lockdown period than in prior years