Tax Procedural Code adopted in Panama

This new code has been adopted by means of Law 76 of 13 February 2019, published in Official Gazzette 28714-B on 14 February. The code was enacted to regulate the rights and obligations of the taxpayers vis-a-vis the tax authorities. Except for a few provisions that will be enforced by 14 May 2019, the bulk of the norms will be applicable on 1 January 2020.

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