Tax compliance can be defined as a process whereby a tax payer (individual or corporate) voluntarily calls for tax assessment and pays the total amount of tax assessed without objection or hesitation within the period allowed by law. Total Tax compliance all over the world could be difficult because no one wants to pay tax willingly. It is not enough for a tax payer to pay his/her tax, without recourse to time. Section 41 of PITA2011 as amended specifies that all taxable persons are expected to file his/her returns without notice or demand not later than 31st of March each year. Similarly, section 81 specifies that an employer must file the annual returns of all emoluments paid to their employees in the preceding year.