Panama published Resolution No. 201-4370 of 29 May 2023 in the Official Gazette on 27 June 2023, which establishes new forms for the submission of income tax returns by natural persons, both salaried and non-salaried, and legal persons in different sectors, as well as new forms for Panama Pacifico and the General Free Zone. The new forms apply from the 2022 fiscal period and must be submitted via the e-Tax 2.0 system. The Resolution further provides that the returns of taxpayers with gross income exceeding PAB 11,000 must be endorsed by a certified public accountant, which can be arranged through...