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Do representative offices (ROs) need to complete a tax reconciliation report of corporate tax income (CIT) in China?

Do representative offices (ROs) need to complete a tax reconciliation report of corporate tax income (CIT) in China?
ROs are obliged to complete a tax reconciliation report of CIT as part of their annual compliance. The report should be submitted to its local tax bureau by May 31. Usually an audit report is not required for ROs paying CIT based on a deemed profit set by the local tax bureau. However, regional variations may exist.

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