Panama has published Executive Decree No. 772 of 31 December 2020, which entered into force on 7 January 2020 and provides certain extensions due to the ongoing COVID-19 pandemic. This includes a brief extension to 31 January 2021 for tax payments that were to be paid by 15 January 2021 and for the presentation of sworn statements and other reports that were to be submitted by 15 January 2021. The decree also authorizes the tax authority to take measures to ensure that taxpayers can comply with their reporting obligations during the COVID-19 emergency.