Tax is mandatory financial charges imposed on taxpayers by the Government as required by statute or other basis, irrespective of whether services are provided to taxpayers. Tax is not voluntary but mandatory, failure or any resistance to payment of tax is considered a punishable offence.1 Nonchalant attitude towards provision of basic infrastructural amenities or lack of accountability by Government in public spending do not constitute a lawful justification for non-payment of tax. The best a taxpayer can do is to postpone or reduce their tax liabilities by arranging their affairs to enable them pay the minimal tax possible. This is possible through tax planning, a process of forecasting tax liabilities, formulating ways and identifying opportunities to reduce tax liabilities within the law.
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