This is how it works in New Zealand; you get a tax statement. You can file if you think that IRD got it wrong, and you have to file if you have income from (for

This is how it works in New Zealand; you get a tax statement. You can file if you think that IRD got it wrong, and you have to file if you have income from (for example) dividends, overseas incomes, or similar sources. But for the great majority of people whose income comes from working for a living, you don't need to do anything to be 100% legally compliant.