Requirements to apply for a Panamanian tax residency certificate
Individuals
1. Letter addressed to the General Director of Revenue containing the following:
- Particulars of the applicant (name, surname, identification number).
- Full address
- E-mail address and contact number.
- Type of activity carried out in Panama.
- Convention or Treaty by which the applicant requires the Tax Residency Certificate to be issued, or if it needs to be issued for general use.
- Year for which the certificate of tax residence is sought (it can be issued for previous years).
- The letter must explain the reasons for which the Panama Tax Residency Certificate is required.
2. Copy of passport duly authenticated before a Panamanian Notary Public. If the applicant is a Panamanian citizen, the applicant must submit a copy of his/her national identity card.
3. Certificate of Immovable Property issued by the Public Registry of Panama, or alternatively, an authenticated copy of Public Deed must be provided. If the applicant does not own a dwelling, he/she must present a lease contract, duly authenticated before a Panamanian Notary Public.
4. Utility bill in the name of the applicant
5. Other documentation that demonstrates his/her ties to the Republic of Panama.
Legal entities
Application and Power of Attorney conferred to a qualified Panamanian attorney.
- Particulars of the company (juridical person).
- Type of activity carried out in the Republic of Panama.
- Convention or Treaty by which the applicant requires the Tax Residency Certificate to be issued, or if it needs to be issued for general use.
- Year for which the tax residency certificate is sought (it can be issued for previous years).
- The application must explain the reasons for which the Panama Tax Residency Certificate is required.
2. Certificate of Public Registry of the applicant company.
3. Certificate of Immovable Property issued by the Public Registry of Panama, or alternatively, an authenticated copy of Public Deed must be provided. If the applicant does not own a dwelling, it must present a lease contract, duly authenticated before a Panamanian Notary Public.
4. Documentation indicating that there is personnel at the disposal of the company
5. Documentation that demonstrates that the decision making is made from Panamanian territory.
Processing time: 1 month approximately
If you need to hire a Panamanian lawyer to request a tax residency certificate or if you need to translate such document from Spanish to another language, please contact us.