Panama’s tax authority issued resolutions providing administrative guidance in response to the coronavirus (COVID-19) pandemic.
One of the resolutions—Resolución 201-2419 of 20 April 2020—generally provides that any administrative act by either the tax administration or the taxpayer may be completed by email. Accordingly, taxpayers need to determine that their emails are correctly registered in the e-tax system.
Read a May 2020 report (Spanish) prepared by the KPMG member firm in Panama
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