(a) Explain the meaning of "taxable person" and state four obligations of a taxable person under the Value Added Tax Act. (8 marks) (b) State the penalties for the following VAT offences: (i) failure to register; (ii) failure to file a return; (iii) failure to remit VAT collected; (iv) failure to issue a tax invoice. (8 marks) (c) Explain the VAT treatment of a supply made by a non-resident company to a Nigerian customer. (4 marks)