Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

May 4, 2023

Panama's Tax Authority issues new guidance on obtaining installments arrangements due to the State of National Emergency

  • Guidance issued by the Panamanian Tax Authority aims to facilitate taxpayers' compliance with their tax obligations by participating in installment arrangements due to State of National Emergency.
  • Taxpayers that wish to enter into an installment arrangement or take advantage of these benefits must check the applicable conditions and requirements.

Panama's Tax Authority issued Resolution No. 201-2946 of 2023 (Resolution) to establish procedures for requesting installment arrangements due to the State of National Emergency. The Resolution also revokes Resolution No. 201-9305 of 2022 and Resolution No. 201-4845 of 2021.

Taxpayers interested in requesting an installment arrangement must submit a written request accompanied by supporting documentation. For this purpose, the Tax Authority will allow taxpayers to email the filing to or to physically submit the required documentation to the Register of Tax Procedures (Registro Único de Trámites Tributarios or RUTT, for its acronym in Spanish).

The written request must also comply with all of the requirements detailed in the Resolution, including by explaining why obtaining an installment arrangement is necessary. Additionally, the written request must be accompanied by specific documents, which will vary depending on the applicant.

Taxpayers that already have an installment agreement due to an amnesty and/or a regular payment agreement that has been subscribed from October of 2019, may withdraw from those agreements in order to apply for a new installment arrangement due to the State of National Emergency. In those cases, any prior payments will count toward the balance of the new arrangement.

Also, taxpayers that have a payment agreement due to an amnesty and/or a regular payment agreement that has been subscribed before October 2019, may withdraw from such agreements to apply for an installment arrangement due to the State of National Emergency once the taxpayer is approved for such purpose, as per the established procedures, and has paid 25% of the owed amount.

Taxpayers willing to apply for an installment arrangement due to the State of National Emergency must be up-to-date on their tax obligations and may not have procedures pending before the Audit Department of the Tax Authority.


For additional information with respect to this Alert, please contact the:

Ernst & Young Limited Corp., Panama City

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more