Countries › Panama › Guide › Sources library

Sources library: Panama

15 official and primary sources cited across 8 pages. Changelog

Source	Cited on
DGI Resolución 201-0977 of 29 January 2026, list of legal entities three years delinquent on the tasa única (Gaceta Oficial 30458-B, 4 February 2026)	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities
Ley 129 de 2020, Sistema Privado y Único de Registro de Beneficiarios Finales (Gaceta Oficial 28985-C, 20 March 2020), Legispan	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Private interest foundation (fundación de interés privado) in Panama: Ley 25 de 1995, B/.10,000 initial patrimony, foundation council and the B/.350 and B/.400 annual fee, Resident agent and beneficial ownership in Panama: Ley 129 de 2020 registry, 15 business day deadlines, fines up to B/.50,000 per entity and suspension of corporate rights, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única
Ley 18 de 2015, amending Ley 47 de 2013 on custody of bearer shares (Gaceta Oficial 27766-B, 23 April 2015), Legispan	Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única
Ley 186 de 2020, sociedades de emprendimiento (Gaceta Oficial 29167-B, 2 December 2020), Legispan	Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad de emprendimiento in Panama: Ley 186 de 2020 as amended by Ley 451 de 2024, resident founders only, two year tax and fee holiday, B/.1,000,000 revenue cap
Ley 2 de 2013, reforming Ley 5 de 2007 on the Aviso de Operación (Gaceta Oficial 27221, 6 February 2013), Legispan	Branch of a foreign company in Panama: registering a foreign sociedad anónima under Ley 32 de 1927, documents, the B/.5,000 penalty and the annual fee, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única, Sociedad de responsabilidad limitada (S. de R.L.) in Panama: Ley 4 de 2009, two or more partners, quotas, administrators and transfer consent
Ley 25 de 1995, fundaciones de interés privado (Gaceta Oficial 22804, 14 June 1995), Legispan	Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Private interest foundation (fundación de interés privado) in Panama: Ley 25 de 1995, B/.10,000 initial patrimony, foundation council and the B/.350 and B/.400 annual fee
Ley 254 de 2021 on fiscal transparency and anti money laundering (Gaceta Oficial 29413-A, 11 November 2021), Legispan	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Private interest foundation (fundación de interés privado) in Panama: Ley 25 de 1995, B/.10,000 initial patrimony, foundation council and the B/.350 and B/.400 annual fee, Resident agent and beneficial ownership in Panama: Ley 129 de 2020 registry, 15 business day deadlines, fines up to B/.50,000 per entity and suspension of corporate rights
Ley 32 de 1927, sobre sociedades anónimas (Gaceta Oficial 05067, 16 March 1927), Legispan, Asamblea Nacional	Branch of a foreign company in Panama: registering a foreign sociedad anónima under Ley 32 de 1927, documents, the B/.5,000 penalty and the annual fee, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única
Ley 4 de 2009, que regula las sociedades de responsabilidad limitada (Gaceta Oficial 26202-A, 15 January 2009), Legispan	Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad de responsabilidad limitada (S. de R.L.) in Panama: Ley 4 de 2009, two or more partners, quotas, administrators and transfer consent
Ley 451 de 2024, amending Ley 186 de 2020 (Gaceta Oficial 30152-A, 31 October 2024), Legispan	Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad de emprendimiento in Panama: Ley 186 de 2020 as amended by Ley 451 de 2024, resident founders only, two year tax and fee holiday, B/.1,000,000 revenue cap
Ley 49 de 2009, reforming Código Fiscal art. 318-A and repealing Ley 4 de 2009 art. 28 (Gaceta Oficial 26370-C, 17 September 2009), copy hosted by the Superintendencia de Bancos	Sociedad de responsabilidad limitada (S. de R.L.) in Panama: Ley 4 de 2009, two or more partners, quotas, administrators and transfer consent
Ley 52 de 2016 on accounting records and Código Fiscal art. 318-A (Gaceta Oficial 28149-B, 28 October 2016), Legispan	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities, Branch of a foreign company in Panama: registering a foreign sociedad anónima under Ley 32 de 1927, documents, the B/.5,000 penalty and the annual fee, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Private interest foundation (fundación de interés privado) in Panama: Ley 25 de 1995, B/.10,000 initial patrimony, foundation council and the B/.350 and B/.400 annual fee, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única, Sociedad de responsabilidad limitada (S. de R.L.) in Panama: Ley 4 de 2009, two or more partners, quotas, administrators and transfer consent
Ministerio de Economía y Finanzas, notice of 4 February 2026 on the dissolution of suspended legal entities	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities
Panamá Digital, Registro Público procedure sheet: constitución de sociedades y fundaciones de interés privado	Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única
Superintendencia de Bancos de Panamá, Panama banking system overview (balboa at par with the US dollar)	Annual compliance for Panamanian companies and foundations: tasa única dates, accounting records to the resident agent by 30 April, suspension, B/.1,000 reactivation and the 2026 dissolution of suspended entities, Branch of a foreign company in Panama: registering a foreign sociedad anónima under Ley 32 de 1927, documents, the B/.5,000 penalty and the annual fee, Choosing a legal entity in Panama: sociedad anónima, limited liability company, branch, private interest foundation or sociedad de emprendimiento, Private interest foundation (fundación de interés privado) in Panama: Ley 25 de 1995, B/.10,000 initial patrimony, foundation council and the B/.350 and B/.400 annual fee, Resident agent and beneficial ownership in Panama: Ley 129 de 2020 registry, 15 business day deadlines, fines up to B/.50,000 per entity and suspension of corporate rights, Sociedad anónima (S.A.) in Panama: formation under Ley 32 de 1927, three directors, no minimum capital, bearer share custody and the B/.300 tasa única, Sociedad de emprendimiento in Panama: Ley 186 de 2020 as amended by Ley 451 de 2024, resident founders only, two year tax and fee holiday, B/.1,000,000 revenue cap, Sociedad de responsabilidad limitada (S. de R.L.) in Panama: Ley 4 de 2009, two or more partners, quotas, administrators and transfer consent

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.