{"id":5331,"date":"2025-12-03T15:00:00","date_gmt":"2025-12-03T20:00:00","guid":{"rendered":"https:\/\/www.lacgrp.com\/?p=5331"},"modified":"2025-12-03T13:41:07","modified_gmt":"2025-12-03T18:41:07","slug":"obligaciones-tributarias-antes-del-cierre-fiscal","status":"publish","type":"post","link":"https:\/\/www.lacgrp.com\/en\/obligaciones-tributarias-antes-del-cierre-fiscal\/","title":{"rendered":"TAX OBLIGATIONS BEFORE THE FISCAL YEAR-END"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">December is one of the most demanding months for companies in Panama in terms of tax compliance. The <strong>December 2025 Tax Calendar<\/strong> concentrates a series of crucial obligations that ensure a proper fiscal year-end closing and help avoid regulatory contingencies.  <\/p>\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"803\" src=\"http:\/\/www.lacgrp.com\/wp-content\/uploads\/2025\/12\/december-calendar-lac.webp\" alt=\"\" class=\"wp-image-5333\" srcset=\"https:\/\/www.lacgrp.com\/wp-content\/uploads\/2025\/12\/december-calendar-lac.webp 800w, https:\/\/www.lacgrp.com\/wp-content\/uploads\/2025\/12\/december-calendar-lac-300x300.webp 300w, https:\/\/www.lacgrp.com\/wp-content\/uploads\/2025\/12\/december-calendar-lac-150x150.webp 150w, https:\/\/www.lacgrp.com\/wp-content\/uploads\/2025\/12\/december-calendar-lac-768x771.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<p class=\"wp-block-paragraph\">Additionally, the calendar incorporates a key recommendation for this stage of the year: conducting a legal assessment of the final fiscal closing, confirming the company\u2019s tax conditions, and preparing, if necessary, a draft request for Non-Application of the CAIR. This measure helps anticipate risks, organize documentation, and establish a clearer outlook for the start of the next fiscal period. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At LAC Legal, we complement these tools with our talk \u201c<strong><a href=\"https:\/\/laclegal.com\/evento-no-aplicacion-cair-planificacion-fiscal-panama\" target=\"_blank\" rel=\"noreferrer noopener\">Smart Tax Planning: Non-Application of the CAIR and the Tax Burden<\/a><\/strong>\u201d, a space designed for executives seeking to deepen their understanding of technical criteria and best practices in tax management.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>December is one of the most demanding months for companies in Panama in terms of tax compliance. The December 2025 Tax Calendar concentrates a series of crucial obligations that ensure a proper fiscal year-end closing and help avoid regulatory contingencies. Additionally, the calendar incorporates a key recommendation for this stage of the year: conducting a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5350,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[],"class_list":["post-5331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newspaper-tax-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Panama Tax Calendar \u2013 December 2025: Key Obligations and Fiscal Review<\/title>\n<meta name=\"description\" content=\"Discover the tax obligations for December 2025 in Panama and prepare for year-end closing with LAC Legal\u2019s legal guide. 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