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Panama enacts law creating transitory tax-recovery measures and abbreviated audit procedures

|Tax Alerts, Information Reporting, Legis ...|Panama
Panama

  • A new law in Panama enacts transitory tax recovery measures and a special transitory procedure for abbreviated audits and management of tax debts.
  • The law establishes special treatment that allows the General Directorate of Revenue to declare the extinction ex officio of tax debts that meet certain requirements, introduces an abbreviated audit procedure, and establishes regulatory tax measures as well as tax debt payment facilities.

The National Assembly of Panama has issued Law 401 of 5 October 2…

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