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Tax legislation and practice (Import and export tax (Study of legislation,…
Tax legislation and practice
Import and export tax
Study of legislation
All persons who are entitled to the benefits of the law may be
Non-traditional goods produced or produced in whole or in
Panama
Rights and obligations
Title VII of the Third Book of the Tax Code identifies three types of
Customs violations: faults, defrauding and smuggling. Each of them has
Respective sanctions.
Tax return
Articles 545, 553, 555, 557, 561, 564 of the C.F. Are the main ones to the effect
Foreign Legislation
The main rules are contained in the tax code
Income Tax
Subject, Subject and Tax Rate
Articule 694,695,696,697,698,699,700,701,702,703,704,705,706,707
Exemptions and Deductions
Articule 708
Tax Declarations, Reports and Settlements
Articule 710,711,712,713,714,715,716,717,718,719,720,721,722
Payment, Withholding and Prescription of Tax
Articule 727,728,729,730,731,732
Property Tax
Subject, Subject and Tax Rate
Articule 763,764
Date and places of payment of the tax and its prescription
Articule 786,787,787,789,790,791
General disposition
Articule 792,793,794,795,796
Sanctions
Articule 797
ITBMS
Object of the Tax
Articule 1057
Subject of Tax
Taxable Base and Rate
Exceptions and Other Provisions