How To Challenge An Additional Tax Assessment In Panama

An additional tax assessment (liquidación adicional) from Panama’s Directorate General of Revenue (DGI) establishes a difference between the tax reported and what the authority considers legally due. Taxpayers can challenge this decision through administrative remedies—starting with a reconsideration appeal before the DGI (typically within 15 business days of notification) or an appeal before the Tax Administrative Tribunal (TAT)—and subsequently through judicial proceedings before the Third Chamber of the Supreme Court of Justice.

An additional tax assessment from Panama’s Directorate General of Revenue (DGI) means the authority has determined that a taxpayer owes more tax than originally reported or paid. It does not mean the taxpayer has no further opportunity to challenge that determination.