Land   searches   conducted   by   the   Commission   take   two   (2)   weeks,   which   is   a   long   period   for   investors.  However,  the  Commission  maintains  that  when  complaints  are  lodged  at  the  Service   Unit  of  the  Commission  the  search  is  worked  on  immediately.  The  search  procedure  is  manual   and  tedious  as  records  are  not  computerised.  Sometimes  the  search  may  have  been  done  but   tracking   its   movement   within   the   Commission   is   done   manually   and   this   contributes   to   the   delays.   The   Lands   Commission   has   therefore   invited   experts   to   study   the   system   and   design   appropriate  software  to  help  keep  track  of  searches.   The  Client  Service  Unit,  the  Central  Records  and  Greater  Accra  offices  are  running  a  pilot  trial   on  how  to  simplify  and  quicken  procedures.  The  trial  gives  specific  times  by  which  documents   are   transferred   and   deadlines   set   for   specific   tasks.   This   will   enable   easier   tracking   much   and   will  not  allow  a  pile  to  build  up.   TAXES   5.17   HIGH  WITHHOLDING  TAX   5.17.1   Undertake  Regulatory  Impact  Assessment  to  Evaluate  Impact  on  Industries  and     Review  Tax  Accordingly   Withholding   Tax   imposed   on   industries   has   been   reduced   from   7.5%   to   5%.   It   could   not   be   reduced  to  2.5%  because  of  the  expected  huge  revenue  loss  of  about  35%  which  Withholding   Tax   contributes   to   the   total   direct   tax   revenue.   The   Internal   Revenue   Service   (IRS)   mentions   that   no   research   work   was   carried   out   to   find   out   the   impact   on   direct   tax   revenue   if   the   Withholding  Tax  was  reduced  to  2.5%  and  thus  they  cannot  be  expected  to  reduce  the  tax  to   that  level.   The  Legislative  Instrument  (L.I.)  has  been  passed  and  an  intense  tax  education  and  compliance   campaign   is   being   carried   out   by   the   IRS.   This   is   expected   to   increase   the   compliance   rate   of   Withholding  Tax  ‘Tax  Payers’  and  thereby  the  tax  revenue.  Also,  the  reduction  will  bring  about   116