Through Resolution No. 201-9150, the Ministry of Economy and Finance of the Republic of Panama has extended until July 15th, 2023 the deadline for resident agents to file the affidavit in reference to accounting records.

In order to file the affidavit, the resident agents must have the corresponding RUC (Single Taxpayer Registration) and NIT (Tax Identification Number), in order to be able to register such affidavit through the Panama Tax Authority’s tax payment portal: e-Tax: https://etax2.mef.gob.pa/etax2web/Login.aspx

The resolution can be found in the Official Gazette 29688, which can be downloaded at the following link: https://www.gacetaoficial.gob.pa/pdfTemp/29688/95643.pdf