The procedure for tax declaration and payment of a representative office is one of the procedures after establishing a representative office. Accordingly, representative offices carry out activities such as representing the parent company, researching the market, not participating in commercial activities, buying and selling goods and services, so they do not have to pay a license tax. However, the representative office needs to carry out the personal income tax declaration procedures for the representative office's personnel. Accordingly, the representative office is responsible for withholding, declaring, and paying personal income tax for the income from wages and salaries of employees operating and working in the representative office.