Panama's Ministry of Finance has issued Executive Decree 343, which was published in the 7 July 2020 edition of the Official Gazette. The Decree establishes the list of reportable jurisdictions for the purpose of the automatic exchange of financial account information for the 2019 fiscal year under the common reporting standard (CRS). The Decree also provides an extension of the deadline for the reporting of CRS information for 2019 from 31 July 2020 to 30 September 2020 due to COVID-19.