A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or legal entity) by a government organization. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and paid by money. We advice on liability for corporate income tax, withholding taxes, personal income tax, international withholding taxes and double taxation treaties, value added tax, specific business tax, stamp duty, excise duty, Board of Investment (BOI) tax exemption, and other taxes. We also represent the taxpayer in proceedings before the Revenue Court and appeals from its decisions.