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From: Jody Muntz
Dear Inland Revenue Department,
Is income tax voluntary?
A corporation cannot contract with a living man or woman without consent?
From: Commissioners Correspondence
Inland Revenue Department
[IN CONFIDENCE RELEASE EXTERNAL]
Dear Ms Muntz
Your email of 6 May 2022 to Inland Revenue's OIA email portal has been referred to me for reply.
Paying tax on income is a statutory obligation. The general legislative authority for imposing and collecting taxes lies in the various Inland Revenue Acts, which are listed in the schedule to the Tax Administration Act 1994. Tax is levied by statute and not by contract or agreement.
Thank you for writing.
Officer, Inland Revenue