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For airlines and aviation suppliers assessing operations involving Panama and Saudi Arabia, customs treatment can affect supply contracts, import costs, and operating budgets.

Panama's tax authority has published an official list of entities failing to meet accounting record requirements under Law 52 of 2016, triggering automatic suspension of corporate rights.

Panama's tax authority may issue an additional assessment claiming you owe more than reported, but this determination is not final. Taxpayers can challenge these assessments through administrative appeals before the DGI or Tax Administrative Tribunal, and ultimately through judicial proceedings before the Supreme Court's Third Chamber.

This newsletter examines Panama's latest tax and regulatory developments affecting businesses, financial institutions, and property developers. From aviation customs exemptions and new home transfer tax relief...