Panama has published Law No. 208 of 6 April 2021 in the Official Gazette, which extends the general tax amnesty in response to COVID-19. This includes:

• an extension of the taxes covered to include taxes due up to 31 January 2021;
• an extension of the deadline for the 85% interest and penalty relief to apply for payments made up to 31 August 2021; and
• an extension of the installment option to q…