Morgan & Morgan

Morgan & Morgan

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Morgan & Morgan
MMG Tower, 23rd Floor Ave. Paseo del Mar, Costa del Este Panama City Rep. of Panama

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Regularization and Moratorium

Thursday, 26 September 2013 / Published in Adolfo Campos, Barraza Amanda, Enrique Jimenez, Press Room

Regularization and Moratorium

REGULARIZATION.

By means of Law 51 of 2013 published in the Official Gazette 27368-C of September 6th, 2013, the taxpayers have the opportunity to adjust the Income Tax, which consist in being up to date with this tax obligation. The opportunity to make a single payment is given, the latter being the result of: adding the taxable income of the last three tax returns, dividing the total by three and applying 25% to the result.

The taxpayer who carries out the payment as explained before will not be audited until August 31st, 2014 and will receive a certificate showing he has been audited until 2011’s tax period.

This process cannot be requested by those who are undergoing an audit process.

MORATORIUM.

If a taxpayer is delinquent with respect to any taxes managed by the ANIP, he/she has until December 6th, 2013 to make the pending payment, 100% exempted from fines and surcharges and will have a 25% discount on the interests accrued. The complete list of taxes is published in the website www.anip.gob.pa

[note color=”#ecfce4″]

This is a production and edition of the “Eduardo Morgan Jr.” Research & Consulting Center. The content of this publication does not, in any form, represent a formal opinion from MORGAN & MORGAN. For additional information, comments or questions, please contact us at: [email protected]

[/note]

REGULARIZACION.

Por medio de la Ley 51 de 2013 publicada en la Gaceta Oficial 27368-C del 6 de Septiembre de 2013,  los contribuyentes tienen la oportunidad de regularizar el Impuesto sobre la Renta que consiste en ponerse al día en el cumplimiento de este impuesto. Se les brinda la oportunidad de hacer un pago que es el resultado de: sumar la renta gravable de las últimas tres declaraciones de renta, dividir el total entre tres y al resultado aplicar 25%.

El contribuyente que realiza el pago en los términos anteriormente indicados no será auditado hasta el 31 de Agosto de 2014 y recibirá un certificado que indica que ha sido auditado hasta el período fiscal 2011.

No pueden solicitar este tratamiento quienes se encuentran en procesos de auditoría.

MORATORIA.

Si un contribuyente se encuentra moroso respecto algún impuesto de los administrados por la ANIP  cuenta hasta el 6 de Diciembre de 2013 para llevar a cabo el pago pendiente exento 100% de multa y recargo y se le descontará 25% de lo adeudado en intereses. La lista completa de impuestos aparece publicada en el sitio www.anip.gob.pa

[note color=”#ecfce4″]

Esto es una producción y edición del Centro de Investigación y Consultas – “Eduardo Morgan Jr.” El contenido de esta publicación no significa que, en cualquier forma, representan una opinión formal de Morgan & Morgan. Para obtener más información, comentarios o preguntas, póngase en contacto con nosotros en: [email protected]

[/note]

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