Panama’s tax authority has extended the deadline for taxpayers with a special fiscal period to file their 2026 Transfer Pricing Report (Form 930) from 30 June to 30 September, following technical issues with the e-Tax 2.0 system.
Panama’s tax authority (DGI) has published Resolution No. 201-6989 (issued on 2 September 2026) in the Official Gazette on 8 September 2026 extending the deadline for filing the Transfer Pricing Report (Form 930) for taxpayers operating under a special fiscal period for the 2026 tax year.
These taxpayers will have until 30 September 2026 to submit their reports, instead of the usual 30 June deadline. The filing deadline for all other taxpayers remains at 30 June.
Authorities made this change because technical glitches in the e-Tax 2.0 electronic system prevented users from properly uploading required supporting files and annexes. By issuing this decree, the Directorate General of Revenues aims to safeguard taxpayer rights and ensure the accurate reporting of international transactions despite these IT failures.
