Panama has published Law No. 208 of 6 April 2021 in the Official Gazette, which extends the general tax amnesty in response to COVID-19. This includes:
- an extension of the taxes covered to include taxes due up to 31 January 2021;
- an extension of the deadline for the 85% interest and penalty relief to apply for payments made up to 31 August 2021; and
- an extension of the installment option to qualify for the 85% interest and penalty relief if at least 25% of the tax due is paid by 31 August 2…