Panama's Directorate General of Revenue (DGI) has issued Resolution 201-3486 of 17 April 2023, which was published in Official Gazette No. 29770-A on 27 April 2023. The resolution establishes new fines for employers that fail to timely file the monthly declaration in respect of employee income tax withholdings ( Return Form 03 - Formulario Planilla 03). The monthly declaration is generally due within 60 days after income tax is withheld and remitted to the social security agency. For failing…