Mandatory Update Campaign for the Taxpayer Identification Registry – “Registro Único de Contribuyente” (RUC)

The General Directorate of Revenue (Dirección General de Ingresos – DGI) of Panama, through Resolution No. 201-4488 dated June 4, 2025, has set August 31, 2025, as the deadline for all taxpayers to update their information in the Taxpayer Identification Registry (RUC) via the e-Tax 2.0 platform.

This resolution establishes the following key elements to ensure proper compliance:

  1. Required taxpayers: All individuals and legal entities who are currently registered—or required to be registered—as taxpayers before the DGI.
  2. Deadline: Taxpayers have until August 31, 2025, to update their information through the DGI’s e-Tax 2.0 system.
  3. Penalties for non-compliance: The resolution establishes fines ranging from B/.100.00 to B/.500.00 for taxpayers who:
    a. Provide partial, insufficient, or incorrect information; or
    b. Fail to update their RUC information before the August 31, 2025 deadline.

For further information or assistance with the RUC update process, please contact:
Jose A. De Gracia – Associate (jose.degracia@lovill.com)

Campaña de Actualización Obligatoria de Registro Único de Contribuyente (RUC)

To learn more about the legal basis, applicable resolutions, and technical requirements of this process, please refer to our previous article here. For official information: Dirección General de Ingresos.

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