The new resolution only allows a 10-day extension, with the possibility of extending it up to 30 days.
Panama published Resolution No. 201-5822 on 16 July 2025, in Official Gazette No. 30323, repealing Resolution No. 201-2232 of 16 March 2023.
The previous resolution allowed taxpayers up to three two-month extensions to submit or correct documentation for claiming tax treaty benefits.
With Resolution No. 201-5822, the extension period has been reduced to 10 days, with a possible extension of up to 30 days.
