CITNPersonal Taxation

Tax 'avoidance' differs from 'evasion' in that avoidance is:

AIllegal
BLegal arrangement of affairs to minimise taxCORRECT
CAlways detected by FIRS
DPunishable by imprisonment
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Avoidance is legal planning within the law. Evasion is illegal — deliberate misrepresentation to escape tax.
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