Panama published Resolution No. 201-5444 of 13 August 2024 in Official Gazette No. 30099 on 19 August 2024, which further extended 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...