49 Tax Payment

(1) The tax payable shall be in accordance with

the category of Trade, Businesses, Vocation and Professions as contained in the Administrative Tax Table in the Fifth Schedule to be administered by the Service.

(2) The mode and procedures for payment of the tax shall be in the manner prescribed by the Board by an order in the Gazette.

(3) Upon payment of all taxes due, the taxable person shall be issued a Tax Clearance Certificate.