Tax

"Foolish Makaioshin, the moment of reckoning has arrived for you. You have committed crimes against the Kujo, the murder of my brother in cold blood. You have blatantly stolen my families honor and pride, such a felony simply begs retribution, and shall by the one to administer. Poor, naive creature, to incur the wrath of this universes beings who base their entire existence upon the fundamentals of destruction... you are no different than those blasted Shin-jin who feign omnipotence. Prepare to die, Grand Supreme Dark Kai, for i, Tax, the brother of Bills have come to take thy head!"

- Tax

Tax(税, Takkusu) is the older twin brother of the former God of Destruction, Bills, and was one of the first real opponents faced by The Grand Supreme Dark Kai during the latter's ascendancy into greatness. Tax was dedicated to bringing about the end of at any cost and was willing to go to any extent in order to make his dreams become a reality, seeking vengeance and the restoration of his pride and honor due to the fact his brother was slain by Mu. Tax was eventually killed by Mu.

Appearance
Being his brothers twin, Tax and Bills share an identical physical appearance, the only thing to distinguish them apart from one another being the colors of their skin. Tax has yellow skin and purple eyes, while his brother had purple skin and yellow eyes, effectively making the two having inverted color schemes from one another. Tax wears the same combat outfit as his brother right down to the same color and style, allowing him freedom of movement all the while giving him the same distinctively Egyptian appearance as bills. He is also shown to share the characteristic of being deceptively weak thanks to his short and rather un-imposing appearance in contrast to some of the mightier beings in the universe. This leads most opponents to heavily underestimate his power, usually ending in their swift and brutal demise.

Personality
Indifferent to his brother in this aspect as well, Tax is shown to be a haughty and lazy person, rarely displaying any emotion other than an ignorant bliss, being left harmlessly to his own devices. He is fiercely dedicated to bringing fourth the death of Mu, which was the only subject that he ever began to show other emotions about, such as anger, rage, and bitterness. He seems to have an extreme sense of pride and honor as a warrior, and was even praised by Mu for his inspiring sense of kinship, the wicked kaioshin commending him for value-ing the strength of bonds between brothers. He seems to be somewhat ignorant and underestimates his opponents, especially Mu when he believes to have the upper hand on The Grand Supreme Makaioshin. Tax is also shown to by psychotic in the regard of having no remorse for the loss of life around him, willing to resort to killing the innocent and wreaking havoc upon civilians should it help serve his own devices.

Power Level
With the ultimate goal of defeating The Grand Supreme Makaioshin, and taking his rightful place as the successor of The God of Destruction, Tax has a devastating level of strength which is several times greater than that of his own twin brother. His energy manifests itself in the form of a bright banana yellow surrounding his body, being the same coloration as his skin itself. Being stronger than the God of Destructon himself, Tax was powerful enough to challenge and briefly overwhelm The Grand Supreme Makaioshin himself. A unique fact about Tax was how much energy he was capable of generating before putting his body underneath any form of real strain or discomfort, capable of powering up and increasing his energy level far beyond that of any other villain in the Supreme Dragon Ball Z franchise that had come before him. By engaging in combat, the power generated by Tax was great enough to send waves of force throughout the other-world and breach dimensions themselves.

Martial Arts
Pressure Point Combat: Tax seems to have a superior level of pressure point combat skill than his brother did, utilizing it as his main form of combat. Through inflicting extremely precise and quick strikes to his opponents body, Tax has the ability to paralyze or even completely knock out his enemies, striking their pressure points. He most commonly uses this to wrench control of his opponents own limbs from them, preventing them from moving or shutting down their energy flow system, preventing them from formulating ki properly.

Ki Techniques
Kiai: Skilled in the projection of invisible Ki waves, Tax's Kiai is shown powerful enough to even push back the mighty techniques of The Grand Supreme Makaioshin.

Sand Transmutation: Like bills, Tax transforms existing objects into harmless sand. Unlike his twin however, Tax shows to make liberal and devastating usage of this technique, transforming incoming enemy attacks and even innocent bystanders into piles of sand. During his massive battle with Mu, he unleashes an energy wave so great that he transforms an entire forest to sand.

Continuous Energy Bullet: Skilled in the same forms of attack as Bills, Tax has the ability to release a relentless stream of nigh omni-directional ki blasts inflicting deadly destruction to his surroundings and making it extremely difficult for his enemies to attack him.

God of Destruction Super Energy Sphere: Tax makes usage of his brothers huge Sun-looking energy sphere technique. He uses this attack during his titanic battle against The Grand Supreme Makaioshin during their battle throughout the boundless borders of the underworld.

Magic Materialization: His battle with The Grand Supreme Makaioshin showed that he had the ability to materialize enough swords to block out the sun of the underworld itself and rain down upon the landscape with them to the point swords were stabbed into the ground as far as the eye could see.

Telekinesis: Tax showed the ability to lift and throw huge chunks of rock at his opponents and even uproot entire buildings from their fallen down states. His telekinetic powers also grant him the ability to take control of incoming enemy attacks and redirect them from potentially hitting him.

Destroy State
Exceptionally strong members of the Kujo race have the ability to enter their fearsome "Destroy" states. According to Mu, this aspect of their power is what hailed them as the most likely candidates to become Gods of Destruction among the ranks of the 12 Kami residing over the multiverse. With dedication, Tax obtained the ability to enter this transformation, and he had intended it to be the tool he would use to destroy The Grand Supreme Dark Kai. As is with the transformation, Tax's body becomes far more muscular and increases in height, giving him the distinctive appearance of an Anubis-like being.