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Panamanian Tax Authority further extends deadline for resident agents to file affidavit on accounting records of offshore entities

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

  • The deadline for Panamanian resident agents to file affidavits corresponding to the possession and location of offshore entities' accounting records has been further extended until 31 December 2023.
  • This extension implicitly grants additional time for these entities to provide the relevant information to their resident agents.
  • Prior to this extension, the deadline to file the affidavit had been extended to 15 October 2023.

The Panamanian Tax Authority has issued Resolution No. 201-9356 of 4 October…

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