Tax on supplies

[student_of_law]

According to section 153(3), Tax deducted under section 153(1)(a) [on supplies], shall only be adjustable if the recipient is (i)a company AND 9(ii) that such company is either manufacturer of such goods or a listed company

So where company is a manufacturer, tax deducted on supplies is NOT final tax.
Where a company is a listed company, tax deducted on supplies is NOT final tax
Where company is trader, tax deducted on supplies is final tax.