Key aspects of the Tax Procedure Code As of May 14, 2020, the provisions of the Tax Procedure Code relating to administrative tax evasion and

Panama has strengthened its corporate regulatory framework with the aim of streamlining the company registry. In this context, companies that remain inactive or in prolonged

When the Tax Administration issues an administrative act without observing the legally established procedure or in excess of the powers conferred upon it, the taxpayer

This crime is addressed in Chapter I of Title X of Book II of the Penal Code, in the following article: “Article 338. Any public

These crimes are discussed in Chapter VI of Title X of Book II of the Penal Code, in the following articles:   “Article 355. A

Legal Framework – Accusatory Criminal System: It operates under the principles of orality, concentration, strict equality of arms, immediacy, and adversarial proceedings, being primarily a