Under the Tax Code representative offices of foreign companies are exempt from payment of profits taxes as no commercial activities can be carried out by the representative office.
Having said that the representative might be required to pay property tax and land tax if taxable property (for instance, immovable property) is purchased or if the representative office has any taxable land plots.
In addition to that the representative office might also be required to pay certain state fees and levies when applicable (for example, customs duties, excise tax for imported goods, payment to R...