Are angels paying taxes? If an angel appears in a human vision in the US, will he be asked to pay taxes and present ID? No! Why? Because the Kingdom of Heavens from which the angel condescended to the human reality is more important and has a greater gravity and dignity than the US state with all its positive laws and regulations. When Caruso sings, an amateur singer should shut up.
Now, Christians, who are really such, and really Christ lives in them and they are co-heirs of Christ, and can boldly address God as "Father", like Christ does address Him (albeit Christ is Father's natural co-eternal Son, while we are sons by adoption through Christ), such Christians are far superior to angels and archangels. In fact angels are servants of the heirs of the Kingdom, therefore of the Christians. Thus, if angels are not entitled to pay taxes anywhere, how much more free from taxes and all human state regulations are the children of God, the citizens of the Divine State, the Divine Kingdom! How much more are they exempt from all laws and regulations! Christians are Kings, co-Kings with Christ and will any idiot statesman ask Christ to pay taxes? If not, than how can the same statesman, if he is not really an idiot, ask Christ's brethren to pay taxes?
But in order not to scandalize the earthly authorities (and all those people who denied to themselves the right to hold the title of “son of God” and remained slaves to their sinfulness), and thus create a turmoil, Christ pays taxes both on His own behalf as a subject to the Rome’s puppet kingdom Israel and subject to the Roman authorities, and asks His disciples to do the same.
Sometimes, however, He shows us, Christians, His servants and co-Kings of the Heavenly Kingdom His authority over all state laws, constitutions and regulations. For instance, once I have forgotten to make visa and went to a foreign country where this visa was required. Only when a customs officer at the airport let me in the country, I remembered about the visa and realized that it was Lord who helped me, His servant and adopted brother to enter a foreign country with unintentionally skipping all
legal regulations, for it was good for me not to miss my first classes at the university in order to undergo some naughty bureaucratic nuisances.
Christ could destroy the entire Roman Empire alongside with the Persian Empire in an eyewink, of course.