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Panamanian Tax Authority includes new category for foreign companies acting as legal representatives of Panamanian corporations within Registry of Taxpayers of e-tax 2.0 system

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Panama

Panama’s General Directorate of Revenue has established through Resolution 201-3967 of 2020 (the Resolution) an updated registration mechanism within the Registry of Taxpayers (Registro Único de Contribuyentes, or RUC) of the tax platform “e-tax 2.0” for foreign companies that act as representatives of Panamanian corporations (i.e., joint-stock companies).

The Resolution enables the registration of…

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