The following taxpayers and operations must comply with the regulations starting 2 January 2023:
- Private entities authorized by the Panama Maritime Authority;
- Operations carried out in the stock market;
- International public passenger transport services by land, air, or sea;
- National public transport services by air;
- Petroleum derivative cargo transportation services;
- Hostels with less than seven rooms;
- Leasing real estate under notarized contracts or registered with the Ministry of Housing by n…