Panama published Resolution No. 201-5822 of 10 July 2025 in Official Gazette No. 30323 on 16 July 2025. Resolution No. 201-5822 repeals Resolution No. 201-2232 of 16 March 2023, regarding extension requests in relation to claiming tax treaty benefits. Resolution No. 201-2232 allowed taxpayers up to three two-month extensions to submit or correct any missing documentation when applying for treaty benefits. With its repeal by Resolution No. 201-5822, a 10-day extension is allowed, which may be…