Shareholders and administrators of Panamanian entities should review DGI Resolution 201-5965 of July 30, 2026, which publishes a list of legal entities identified as non-compliant with obligations under Law 52 of 2016.
The resolution was published in Official Gazette 30588 on August 12, 2026.
If you find your entity on the list, the first steps are to confirm its identity and examine its current registry status. The publication should be reviewed together with any subsequent filings, corrections, or administrative actions.
For international owners, coordinating this review with the resident agent and accounting team can help establish what information was requested, what was delivered, and what remains outstanding.
H2: Where Can You Check the Official DGI List?
The list appears in Annex I of the resolution, available in the Official Gazette: Resolution 201-5965 of 2026. The official document is in Spanish.
We recommend following these steps:
- Search for the entity’s full registered name.
- Compare the identifying details available.
- Check for similar names or possible mismatches.
- Save the reference to the entry you found.
- Ask the resident agent to help verify subsequent registry entries and actions.
A name match should be checked carefully before attributing an entry to a particular entity.
What Does the Resolution Mean for Corporate Rights?
The resolution orders Panama’s Public Registry to record the suspension of corporate rights for listed entities. It cites restrictions on initiating legal proceedings, conducting business, disposing of assets, making claims, and undertaking binding corporate actions while suspension continues.
It also states that reactivation requires remedying the cause and paying a B/.1,000 reactivation fine to the authority that ordered the measure.
Before proceeding with a transaction, we recommend confirming whether a suspension entry remains in effect and reviewing any steps already taken to address it.
Our domestic tax advisory team can assist with reviewing the relevant tax and administrative background.
What Should You Review if Your Entity Appears?
Organize the assessment around the entity’s specific file:
| Review area | Recommended check |
| Entity identification | Confirm that the published entry matches the legal entity |
| Information requests | Locate relevant communications and requests |
| Accounting documentation | Identify available records and supporting documents |
| Previous submissions | Collect evidence of delivery and receipt |
| Registry status | Review entries and subsequent actions |
| Outstanding work | Assign responsibility for documents and procedural steps |
The purpose is to reconstruct the sequence of requests and responses, using documentary evidence.
Gather Records with the Resident Agent
To prepare for a specialist review, we recommend collecting:
- Communications from the authority or resident agent.
- Accounting records for the relevant periods.
- Documents supporting the underlying transactions.
- Evidence of information submitted.
- Available registry documents.
- Records of subsequent corrective steps.
Keeping these materials together makes it easier to identify differences between the entity’s own records and the administrative file.
For the broader framework, read our separate article on Panama’s accounting record requirements.
How to Prepare for a Compliance or Reactivation Review
Before deciding on a course of action, identify the particular failure alleged and compare it with the available evidence.
The review should answer:
- What information was requested?
- Which periods did the request cover?
- Who received it?
- Which documents were submitted?
- Is there evidence of receipt?
- What subsequent actions appear in the file?
With this information, advisers can assess the appropriate next steps and coordinate the supporting work.
Accounting services in Panama can support document preparation, while a tax management and compliance review can help assess the administrative background.
Review Accounting Compliance and Annual Franchise Tax Separately
For a clear diagnosis, we recommend maintaining separate controls for each obligation:
| Control | Documents to review |
| Accounting records and requested information | Requests, records, supporting documents, and delivery evidence |
| Annual franchise tax, known as tasa única | Payment history and outstanding balances |
| Corporate status | Public Registry entries |
| Corrective actions | Applications, receipts, and responses |
This separation helps identify the specific reason for a measure and avoids assuming that one payment or submission resolves every outstanding issue.
For owners managing an entity from abroad, the practical priority is to obtain a complete picture of the file before authorizing corrective work or proceeding with an asset transaction.
Managing Several Panamanian Entities
Groups with multiple entities should consider keeping a separate compliance file for each one and assigning an internal owner.
A useful tracking system records requests received, documents outstanding, submissions made, and subsequent actions.
Periodic reviews with the resident agent and accounting team can help identify missing evidence early and reduce the need to reconstruct records when a request arrives.
Frequently Asked Questions
1. Where is the official list?
In Annex I of DGI Resolution 201-5965 of 2026.
2. What should I do if I find my company’s name?
Confirm its identity and review the administrative file and current registry status.
3. Does the published list establish the entity’s current status by itself?
We recommend checking subsequent registry entries and actions as part of the current-status assessment.
4. What should I request from the resident agent?
Relevant communications, submission receipts, and records of steps already taken.
5. What if I believe the requested information was already delivered?
Gather evidence of delivery and receipt so it can be compared with the request and administrative file.
Review Your Entity’s File and Corporate Status
If your Panamanian entity appears on the list or you need to verify its situation, LAC Tax can help review the background, identify missing documentation, and assess the appropriate next steps.
Our tax advisory team in Panama can coordinate the assessment with the resident agent and accounting professionals.
Contact LAC Tax to discuss your entity’s situation.
Specialist contact: Raúl González Casatti.
Email: rgonzalez@lacgrp.com
Legal source: Resolution 201-5965 of July 30, 2026, published in Official Gazette 30588 on August 12, 2026.