Panama published Resolution No. 201-5949 in Official Gazette No. 29814 on 29 June 2023, which provides a brief extension for the submission of the transfer pricing report (Form 930) for 2022 to 14 July 2023. The extension is only available for taxpayers following the calendar year and has been provided due to technical issues. Normally, Form 930 is due within 6 months following the end of the year, i.e., 30 June if following the calendar year.