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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 with supporting documentation. For this purpose, the Tax Authority will allow taxpayers to email this filing to dgi.apd@mef.gob.pa 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 such payment agreement 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. 

Contáctenos para más información:

Rafael Sayagués

Luis Ocando

Carlos Márquez

Ana Clement