It is a criminal offense to submit a return without making the necessary payment in terms of Section 234(2)(d) of the Tax Administration Act (TAA). Taxpayers, both individuals and businesses, are required to be fully tax compliant through on-time submission of returns and payments. In instances where taxpayers are not compliant and have outstanding tax debt, Bonakude is committed to assisting these businesses and individuals to become fully compliant. In order to avoid penalties and interest, it is best to file returns and make payments on time.