Given the current situation in Panama due to the COVID-19 pandemic and to mitigate the spread of the virus, the General Directorate of Revenue (i.e., Panama’s Tax Authority) issued Resolution No. 201-2353 of 2020, amending Resolution No. 201- 2270 of 2020 to extend the suspension of administrative appeals proceedings.
Previously, administrative appeals proceedings were suspended until 3 April 2020. Under the new resolution, administrative appeals proceedings are suspended until the…