The Submission Deadline For The Request For The Non-Application Of The Alternate Income Tax Calculation Has Been Extended
Considering the fact that the request for non- application of the alternate income tax calculation requires to present some accounting documents reconciled with the information contained in the affidavit of income , Executive Decree No. 76 of March 25th, 2015, published in the Official Gazette No. 27,748 on Thursday, March 26th, 2015, establishes a term of five (5) working days from the day after filing of the income affidavit to present such documents accompanying the request for non-application of the alternate income tax calculation.
The Official Gazette publishes the regulatory decree for Article 13 of Law 80 of 2012, which grants incentives for the development of tourist activity in Panama
On Monday March 23rd, 2015, Official Gazette No. 27745-B published Executive Decree No. 51 of March 17th 2015, which regulates the procedure for the deduction of investment costs arising from sums spent in promoting tourism in Panama. Then, it will be recognized as deductible all investments in the restoration, maintenance or illumination of historic monuments, sites of recognized historic value, museums, theaters, cultural centers, craft markets, municipal parks, national parks, nature trails in protected areas or infrastructure works in areas of tourism development.
The decree, among other things, establishes the essential requirements for the deduction of the investment costs and the procedure to be carried out before...
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