Panama's Ministry of Finance has issued Executive Decree No. 164, which was published in the 2 July 2021 edition of the Official Gazette. The Decree establishes a list of 66 reportable jurisdictions for the purpose of the automatic exchange of financial account information for the 2020 fiscal year under the common reporting standard (CRS). The Ministry has also issued Resolution 201-5674, which provides an extension of the deadline for the reporting of CRS information for 2020 from 31 July 2021 to 31 August 2021 due to COVID-19.