{"id":3061,"date":"2023-07-19T13:13:27","date_gmt":"2023-07-19T18:13:27","guid":{"rendered":"https:\/\/www.contadorespanama.com\/se-extiende-el-plazo-para-la-entrega-los-registros-contables-y-documentos-fuentes-para-empresas-offshore\/"},"modified":"2023-07-20T15:20:10","modified_gmt":"2023-07-20T20:20:10","slug":"deadline-for-submission-of-accounting-records-and-source-documents-for-offshore-companies-is-extended","status":"publish","type":"post","link":"https:\/\/www.contadorespanama.com\/en\/deadline-for-submission-of-accounting-records-and-source-documents-for-offshore-companies-is-extended\/","title":{"rendered":"Deadline for submission of accounting records and source documents for offshore companies is extended."},"content":{"rendered":"

Last July 11, 2023, the General Directorate of Revenue, in its resolutive part indicated, to inform resident agents that they must submit the affidavit corresponding to the year 2021 and 2022 no later than October 15, 2023.<\/p>\n

We must remember that these requirements obey norms such as law 51 of October 27, 2016, where the regulatory framework for the implementation of the exchange of information for tax purposes and other provisions is established.<\/p>\n

Similarly, law 52 of October 27, 2016, establishes the obligation to keep accounting records for certain legal entities and dictates other provisions, where subsequently law 254 modifies some articles of law 52 of October 27, 2016. This law established deadlines for the delivery of the accounting records by the legal person to the resident agent, as well as the statement to be made by the resident agent to the General Directorate of Revenue and by resolution 201-9150 of December 15, 2022, the deadline for the submission of the first sworn statement by the resident agent was extended to July 15, 2023.<\/p>\n

The tax authority indicates that they are currently implementing the necessary mechanisms to execute such obligation, therefore it is necessary to extend the deadline for the resident agent to file the sworn statement of the accounting records corresponding to the period 2021 and 2022.<\/p>\n","protected":false},"excerpt":{"rendered":"

Last July 11, 2023, the General Directorate of Revenue, in […]<\/p>\n","protected":false},"author":2,"featured_media":2934,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[],"class_list":["post-3061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nDeadline for submission of accounting records and source documents for offshore companies is extended. - Hurtado & Asociados CPA, S.A.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contadorespanama.com\/en\/deadline-for-submission-of-accounting-records-and-source-documents-for-offshore-companies-is-extended\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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