By means of Resolution No. 201-2338, the Panama’s Ministry of Economy and Finance, through its Tax Authority, has extended the deadline until October 31^st, 2022 (instead of April 30^th, 2022) for both legal entities that do not carry out operations that are perfected, consummated or take effect within the Republic of Panama, and those that are exclusively engaged in holding assets within or outside the Panamanian territory, to submit their accounting records and supporting documentation (or copies thereof) to their Registered Agents.

Likewise, the Resolution informed Registered Agents that they must file the first affidavit at Panama’s Tax Authority no later than December 31^st, 2022.

https://www.gacetaoficial.gob.pa/pdfTemp/29510_A/91067.pdf