Panama published Resolution No. 201-9356 of 4 October 2023 in Official Gazette No. 29889 on 13 October 2023, which further extends the deadline for resident agents to comply with the annual sworn statement requirement introduced by Law No. 254 of 11 November 2021. Law No. 254 introduced new accounting record requirements for legal persons not carrying on operations within Panama, including the requirement to submit accounting records and supporting documentation (or copies) to their resident agent each year. Resident agents are then required to submit a sworn statement (declaration) to the Directorate General of Revenue (DGI) by 15 July each...