Church members in any nation are obligated by the twelfth article of faith to obey the tax laws of that nation (see also D&C134:5). If a member disapproves of tax laws, he may attempt to have them changed by legislation or constitutional amendment, or, if he has a well-founded legal objection, he may challenge them in the courts.
A member who refuses to file a tax return, to pay required income taxes, or to comply with a final judgment in a tax case is in direct conflict with the law and with the teachings of the Church. Such a member may be ineligible for a temple recommend and should not be called to a position of principal responsibility in the Church. A member who is convicted of willfully violating tax laws should be the subject of Church discipline to the extent warranted by the circumstances.- Bulletin, 1993-2
