31 March 2020

Panama's tax authority extends suspension of administrative appeals proceedings

Administrative appeals proceedings are suspended until the national state of emergency is lifted.

Given the current situation in Panama due to the COVID-19 pandemic and to mitigate the spread of the virus, the General Directorate of Revenue (i.e., Panama's tax authority) issued Resolution No. 201-2353 of 2020, amending Resolution No. 201- 2270 of 2020 to extend the suspension of administrative appeals proceedings.

Previously, administrative appeals proceedings were suspended until April 3, 2020. Under the new resolution, administrative appeals proceedings are suspended until the national state of emergency is lifted.

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young Panama
   • Rafael Sayagués (rafael.sayagues@ey.com)
   • Luis Eduardo Ocando (luis.ocando@pa.ey.com)
   • Carlos Márquez (carlos.marquez@pa.ey.com)
   • Ana Clement (ana.clement@pa.ey.com)
Latin America Business Center, New York
   • Ana Mingramm (ana.mingramm@ey.com)
   • Pablo Wejcman (pablo.wejcman@ey.com)
   • Enrique Perez Grovas (enrique.perezgrovas@ey.com)

Document ID: 2020-0798