Panama: Tax credit procedure for VAT (ITBMS)

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On 23 January 2017, tax authorities of Panama published a Resolution 201-0261 that launched the procedure for VAT withholding agents applying for the tax credit. The Resolution is effective as of 24 January 2017 and VAT (ITBMS) withholding agents can apply for the tax credit until 17 February 2017.

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