(B) zuBAirEntErprisEs ltD (zEl) hAs mADE purChAsEs oF tAxABlE gooDs From A rEgistErED pErson But suspECts thAt thE rEgistErED pErson hAs not pAiD thE tAx in rEspECt oF thEsE suppliEs.rEquirED:stAtE whEthEr thE Amount oF tAx unpAiD By thE suppliEr CAn BE rECovErED From zEl, togEthEr with Any ACtions thAt thE CompAny might tAkE to mitigAtE Any potEntiAl liABility. (3 mArks)