I just heard from a couple who are in the process of obtaining their permanent visa, that their attorney said that they had needed to acquire a Multiple Entry/Exit Permit before they returned to the US.  They did not know about this as it is not publicized so, as they are still considered persons who have temporary residency and did not comply with the requirement, they are subject to a $2,000 fine when they return to Panama.

I just confirmed that this requirement is being enforced with my attorney who works here in Chiriqui and has offices in the City as well.   He has processed thousands of pensionado and other types of permanent visas for people who have moved to Panama.  Here is what he says:

The Inmigration Office is charging a $2K fine to the Temporary/Provisional Resident that exited the country without the multiple entry and exit permit.   Permanent Residents do not need Multiple Entry/Exit Permit.  Therefore, no fines of this type for them unless, they left the country without the multiple entry/exit permit at the time when they were temporary/provisional residents.  I also understand that it can take 48 hours to obtain this permit so one needs to plan ahead if you are here in Panama under the above circumstances.