After transmigrating into a death-row prisoner in the Celestial Court, Lu Chuan blurts out the most painful truth of all: if they can’t afford to pay their salaries, even the immortals will have to descend to the mortal realm and become monsters.
He proposes a merit tax, and the Heavenly Dao immediately shines down golden light to certify it. The Three Realms Tax Bureau officially opens its doors. Whether you’re the Great Sage Equal to Heaven or Guanyin Bodhisattva, everyone must pay every cent of tax they owe.
The merit Sun Wukong earned during Havoc in Heaven comes to 12 million in back taxes and late fees. If he doesn’t pay, his Golden Cudgel will be frozen and his title of Great Sage Equal to Heaven revoked.
Guanyin’s thousand years of incense offerings total 300 million. She tries to claim that saving all beings qualifies as a tax deduction, but her Pure Vase is frozen on the spot, and every lotus on Mount Putuo withers.
Monsters pay consumption tax for eating people, immortals pay income tax when they descend to the mortal realm, and Taishang Laojun pays value-added tax on the golden pills he sells.
Armed with the Heavenly Dao’s imperial sword of authority, Lu Chuan strips tax evaders of their immortal and Buddhist status and casts them into the cycle of reincarnation.
But the deeper he digs, the more he uncovers a shocking conspiracy: the Buddhist sect’s thousand-year boast of boundless merit was built entirely on tax evasion.
They sent their mounts down to the mortal realm to eat people and earn merit, bribed the underworld to alter the Book of Life and Death, and trafficked people for incense offerings. Their total tax evasion exceeds ten billion.
The great powers of every faction choose sides, and the Celestial Court, the demon realm, and the underworld form a joint investigation team.
Lu Chuan slams his judge’s block down and turns his gaze toward Spirit Mountain. “Tathagata, stop hiding. It’s your turn to pay your taxes.”