Panama: Multinational headquarters; affidavits and financial statements due 30 June 2021

Panama: Affidavits and financial statements due 30 June

Multinational company headquarters (“sede de empresa multinacional” or “empresa SEM”) licensed in Panama are subject to annual reporting requirements and must submit, within six months following the close of the fiscal period, an annual report (“affidavit”) and a copy of audited financial statements.


For companies with a 31 December 2020 year-end, the affidavit and audited financial statements for fiscal year 2020 are due 30 June 2021.

There are other information reporting deadlines for multinational company headquarters licensed in Panama. Read TaxNewsFlash

Read a January 2021 report (Spanish) prepared by the KPMG member firm in Panama

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