Complaint 3. The author claims that the payment of taxes which will be used for military and defence purposes violates her freedom of conscience and religion under article 18 of the Covenant. Issues and proceedings before the Committee 4.1 Before considering any claims contained in a communication/ the Human Rights Committee must, in accordance with rule 87 of its rules of procedure, decide whether or not it is admissible under the Optional Protocol to the Covenant. 4.2 The Committee notes that the author seeks to apply the idea of conscientious objection to the disposition by the State of the taxes it collects from persons under its jurisdiction. Although article 18 of the Covenant certainly protects the right to hold, express and disseminate opinions and convictions, including conscientious objection to military activities and expenditures, the refusal to pay taxes on grounds of conscientious objection clearly falls outside the scope of protection of this article. 4.3 The Human Rights Committee concludes that the facts as submitted do not raise issues under any of the provisions of the Covenant. Accordingly/ the author's claim is incompatible with the Covenant, pursuant to article 3 of the Optional Protocol. 5. The Human Eights Committee therefore decides: (a) That the communication is inadmissible under article 3 of the Optional Protocol; (b) That this decision shall be transmitted to the author and to her counsel and, for information, to the State party. [Done in English, French, Russian and Spanish, the English text being the original version.] -427-