a) Enumerate five (5) payments which are exempted from withholding tax

b) Obaa Yaa Moko is a taxpayer who was served with a provisional assessment containing an estimated tax liability of GHS90,000 for the 2022 year of assessment on 2nd January 2022. She complained that the current assessment is almost two times that of the previous years (i.e. GHS50,000) and this makes it too outrageous and does not reflect the true state of affairs in her business. She therefore

decided to go to court to seek redress. On her way to court, she met you and discussed her problem with you. As a student of taxation, what advice will you give to Obaa Yaa Moko.