The deadline for the delivery of accounting records has been extended

As recently indicated by the Director General of Revenue (DIG), Publio De Gracia, the Narodne novine published this Friday a resolution extending the deadline for resident agents to file an affidavit corresponding to the years 2021 and 2022.until December 31 of this year.

It’s about Resolution no. 201-9356 from October 4, 2023published in the Official Gazette No. 29889 of October 13, 2023.

He the deadline given in July was until this Sunday, October 15However, since the necessary mechanisms for the execution of the stated obligation are currently being implemented, the deadline has been extended for resident agents to submit a sworn statement to the DGI about the accounting records of the last two years.

The Law 254 of November 11, 2021 determines the obligation to keep accounting records for certain legal entities and determines the deadlines for the delivery of accounting records, which are regulated by decisions.

Two weeks ago, the question became relevant after Information was leaked that the lawyers would no longer be part of that responsibility, which the director of the DGI denied.

This was reported by De Gracia Panama is due to international tax treaties and information exchange agreementsfor which legislation is being worked on in which lawyers have contributed.

The DGI implements new technological toolsthe implementation of which suffered failures due to which it had to extend certain deadlines.

For example, This Thursday, October 12, Executive Decree No. 22 was published which extends the registration and/or payment through the e-Tax 2.0 system for all due taxes in this month until October 31.

That’s because taxpayers had trouble resetting their passwords. Tax identification number (NIT) in the new system.