Given the current situation in Panama due to the COVID-19 pandemic and to mitigate the spread of the virus, the General Directorate of Revenue (i.e., Panama’s Tax Authority) issued Resolution No. 201-2353 of 2020, amending Resolution No. 201- 2270 of 2020 to extend the suspension of administrative appeals proceedings.

Previously, administrative appeals proceedings were suspended until 3 April 2020. Under the new resolution, administrative appeals proceedings are suspended until the national state of emergency is lifted.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young Limited Corp., Panama City

• Rafael Sayagués | rafael.sayagues@ey.com
• Luis Eduardo Ocando | luis.ocando@pa.ey.com
• Carlos Márquez | carlos.marquez@pa.ey.com
• Ana Clement | ana.clement@pa.ey.com

Ernst & Young LLP (United States), Latin American Business Center, New York

• Ana Mingramm | ana.mingramm@ey.com
• Pablo Wejcman | pablo.wejcman@ey.com
• Enrique Perez Grovas | enrique.perezgrovas@ey.com

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

• Lourdes Libreros | lourdes.libreros@uk.ey.com

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

• Raul Moreno, Tokyo | raul.moreno@jp.ey.com
• Luis Coronado, Singapore | luis.coronado@sg.ey.com

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