问答题

问答题 (a) State when Hamza Usman & Sons had to apply for registration under the Sales Tax Act, 1990. (1 mark)

问答题 (b) State, giving reasons, whether or not Hamza Usman & Sons has to apply for a separate registration number for the business of the manufacture of shampoos and perfumes. (2 marks)

问答题 (c) Assuming that the rate of sales tax on the low-priced polythene bags is increased from 16% to 20% effective from 23 December 2009: (i) State the manner in which the sales tax return for the month of December 2009 would need to be furnished; (2 marks) (ii) Calculate the sales tax payable by Hamza Usman & Sons for the month of December 2009. (5 marks)