As from the 27th of January, 2012 the new personalized deposit ticket No. 01 for the payment of the “First Franchise Tax for Legal Entity”, to the account N° 05-511-0145-6 of the Public Registry of Panama at the Banco Nacional de Panama.
The checks must be issued in the name of "Registro Publico de Panama - Primera Tasa Unica".
Announcement
"First Franchise Tax" Fund No. 05-11-01456
As from the 27th of January 2012, the new personalized deposit ticket No. 01 will be used for the payment of the "First Franchise Tax" to the account No. 05-511-0145-6 of the Panama Public Registry at Banco Nacional de Panama.
The checks must be issued in the name of "Registro Publico de Panama - Primera Tasa Unica".
LEGAL BASIS
RULES:
- ART 1 OF LAW 49 OF 2009 (Official Gazette 26370-C)
- ART 1 OF LAW 8 OF 2010 (Official Gazette 26489-A)
- Executive Decree 539 of the 30th of November, 2011 (Official Gazette 26925)
FISCAL CODE: Article 318-A
TOGETHER MAKING A BETTER PANAMA!
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(Emblem of the Coat of Arms of Panama)
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National Government REPUBLICOF PANAMA |
(Emblem of the Panama Public Registry) |
The first annual corporate tax that is paid together with the registration fees at the time of the registration of the legal entities at the Panama Public Registry may be made without need that the taxpayers later come to the General Directorate of Revenue to prove the performance of the relevant payment.
The payments must be made using the new personalized deposit ticket No. 01 for the payment of the "First Franchise Tax for Legal Entity" to the account No. 05-511-0145-6 of the Panama Public Registry at Banco Nacional de Panama and when this payment be made using checks, they must be issued in the name of "Registro Publico de Panama - Primera Tasa Unica".
The Panama Public Registry will carry out the necessary acts to assist in the speeding-up of the payment of the First Annual Franchise Tax of corporations, private interest foundations, limited liability companies and any other legal entity.
The Panama Public Registry will daily provide to the Ministry of Economy and Finance, a report of the registered legal entities, in addition to facilitating the design and development of a mechanism of obtaining and transferring of information on the charge of the Franchise Tax through which the information related to the payment of said tax is considered. All this information will be automatically collected through electronic services via Web, that will keep a link between these two governmental institutions.
The users may make the corresponding payment of the first Franchise Tax of the legal entities in cash, credit card, debit card, check or through Internet.
