By Resolution No. 201-4335 of May 21, 2021, Panama Tax Authority has established the procedure for the registration and cession of tax credits granted on the basis of article 9 of Law No. 80 of 2012 and its modification, which provides incentives to investors in tourism companies.

If you would like to access the Resolution, please click here:

https://www.gacetaoficial.gob.pa/pdfTemp/29294_A/85230.pdf

Related note: