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

17 July 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Panama

The deadline for Panamanian resident agents to file affidavits corresponding to the possession and location of offshore entities' accounting records has been extended until 15 October 2023.
This extension implicitly grants additional time for these entities to provide the relevant information to their resident agents.
It is important for offshore entities to provide information about their accounting records in advance, so their resident agents can prepare and file the affidavit within the corresp…

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