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Panamá | Taxpayers will have until May 22, 2023, to file the tax returns and pay the taxes corresponding to April of 2023

The extension was granted in response to fluctuations in the technology systems and tools required for the declaration and payment of tax obligations. The inconveniences were caused by the technological upgrades carried out by the Tax Authority.

As a result of the upgrading processes and the adaptation of the technology systems being carried out by the Tax Authority, the functionality of the e-Tax 2.0 system has suffered inconveniences that have affected the filing of tax returns and forms in relation to the tax obligations due in April 2023.

In this sense, the Tax Authority has issued the Decree 7 of 16 May 2023, to extend the deadline for the deadline for the submission of all tax returns and forms due on 15 May 2023, as well as the payment of taxes, fees or special contributions with the same deadline as indicated in the Tax Code, until 22 May 2023, in order to encourage the taxpayers’ voluntary compliance with the tax obligations.

The following tax returns and forms are due on 15 May 2023, according to the May Tax Compliance Calendar available on the Tax Authority website According to the tax compliance calendar of May available on the DGI’s website (https://dgi.mef.gob.pa/Calendario/Calendario.php):

Filing of Tax Returns and Forms

Filing of Reports

Gross Insurance-Risk Premium Return

Sales with Credit and Debit Cards Report

Selective Consumption Tax (ISC) Return

Gambling Tax Return

Stamp Tax Return



Contáctenos para más información:

Rafael Sayagués

Luis Ocando

Carlos Márquez

Ana Clement

Meitner González


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