This tax bulletin N°4 April 2024, is based on the modifications made in Resolution N°201-1871 of April 2, 2024, which approves the Guide of Services and Procedures to be carried out by taxpayers and interested parties before the General Directorate of Revenues (DGI). At the same time, the May 2024 Tax Calendar is attached, in order to comply with your tax obligations on the corresponding dates indicated by law.

This Tax Calendar June 2024 reflects the deadlines for the payment of your tax obligations according to the Panamanian Tax Law.

This July 2024 Tax Bulletin includes a summary of the scope of application of Law 76 of February 13, 2019, which approves the Tax Procedure Code (CPT) of Panama, which came into force on June 1, 2024; a summary of Resolution N°201-377 of June 7, 2024, which regulates the Mutual Agreement Procedure foreseen in the Conventions to Avoid Double Taxation and Prevent Tax Evasion in Income Tax matters ratified by the Republic of Panama, and finally, the July 2024 Tax Calendar, which contains the deadlines to comply with your tax obligations.