The Income Tax Act states that the following transactions require a valid Tax Clearance Certificate (TCC):

1. Import and Clearance of Goods:
   To import and clear goods in commercial quantities from a port or factory in Ghana under the Customs Act, 2015 (Act 891).
2. Application for a License as a Custom Clearing and Forwarding Agent:
   To apply for a license to operate as a custom clearing and forwarding agent, under the Excise Act, 2014 (Act 878).
3. Land Transactions:
   To register a title to land and perform other transactions at the Lands Commission.
4. Government Contracts and Tenders:
   To bid for any contracts awarded by Ministries, parastatals, departments, and agencies within the government or for any government tenders.
5. Professional License Renewals:
   To enable members of professional bodies to renew their licenses.
6. Visa Applications:
   Some embassies in Ghana may require a TCC to validate the income declared in the visa application.

(Any 6 points @ 1 mark each = 6 marks)