Panama’s General Directorate of Revenue has established through Resolution 201-3967 of 2020 (the Resolution) an updated registration mechanism within the Registry of Taxpayers (Registro Único de Contribuyentes, or RUC) of the tax platform “e-tax 2.0” for foreign companies that act as representatives of Panamanian corporations (i.e., joint-stock companies).
The Resolution enables the registration of such foreign companies in the e-tax 2.0 system (the Panamanian Tax Authority’s online tax informati…