Archivo de Iurispa · corte técnico 2026-09-12
Textos originales conservados para consulta y cotejo. Cada ficha identifica su procedencia y distingue el contenido histórico de una norma vigente.
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Tema: Taxes · Ver todas las guías
The territoriality principle in Article 694 of the Fiscal Code is why many foreigners look at Panama in the first place. It is also the concept most often misread. This guide explains what counts as Panama-source income and what does not, where the doubtful cases sit, what formal obligations survive even without tax, and why territoriality does not resolve your position at home.
How to update your RUC (Taxpayer Registry) data on the DGI's e-Tax 2.0 portal, section by section: identification, tax address, tax obligations and linked third parties. Avoid fines for outdated or incorrect information.
Executive Decree 122 of 2018 adopts the list of 'Reportable Jurisdictions' within the framework of Law 51 of 2016 for the automatic exchange of financial information for tax purposes (CRS).