Panama: Extension of the term for the presentation of the Sworn Declaration of the Value Added Taxes Applicable to Goods and Services (IVA)

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Panama: Extension of the term for the presentation of the Sworn Declaration of the Value Added Taxes Applicable to Goods and Services (IVA)

Panama: Extension of the term for the presentation of the Sworn Declaration of the Value Added Taxes Applicable to Goods and Services (IVA)

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April 14, 2020

To whom does it apply? All IVA taxpayers, natural or legal persons.

Term: The filing term is extended, so taxpayers will be able to report and file until July 15, 2020, the sworn tax returns of IVA, from the period to report correspondent to correspondent to March, April, and May 2020.

Legal support: Articles 9 and 78 of Law 76 of February 13, 2019. Executive Decree No. 251 of March 24, 2020. Article 5 and 6 of Cabinet Decree No. 109 of May 07, 1970. Resolution No. 11 of March 13, 2020.