Panama: Tax administrative measures in response to pandemic (COVID-19)

Panama: Tax administrative measures, coronavirus

Panama’s tax authority issued resolutions providing administrative guidance in response to the coronavirus (COVID-19) pandemic.


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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.

A second resolution—Resolución 201-2422 of 27 April 2020—implements certain administrative relief measures for taxpayers with delinquent accounts.

Read a May 2020 report (Spanish) prepared by the KPMG member firm in Panama

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