{"id":27803,"date":"2020-01-14T11:26:13","date_gmt":"2020-01-14T16:26:13","guid":{"rendered":"https:\/\/panamaadvisoryinternationalgroup.com\/blog\/?p=27803"},"modified":"2020-01-14T11:28:14","modified_gmt":"2020-01-14T16:28:14","slug":"27803","status":"publish","type":"post","link":"https:\/\/panamaadvisoryinternationalgroup.com\/blog\/27803\/","title":{"rendered":"Soft Drinks: Extension for Tax Payment"},"content":{"rendered":"<p><a href=\"https:\/\/panamaadvisoryinternationalgroup.com\/blog\/wp-content\/uploads\/2020\/01\/soft-drinks.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27804\" src=\"https:\/\/panamaadvisoryinternationalgroup.com\/blog\/wp-content\/uploads\/2020\/01\/soft-drinks.jpg\" alt=\"\" width=\"700\" height=\"354\" srcset=\"https:\/\/panamaadvisoryinternationalgroup.com\/blog\/wp-content\/uploads\/2020\/01\/soft-drinks.jpg 700w, https:\/\/panamaadvisoryinternationalgroup.com\/blog\/wp-content\/uploads\/2020\/01\/soft-drinks-300x152.jpg 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p>Until January 13, 2020, the Sworn Declaration of Liquidation of the Selective Consumption Tax on Soft Drinks may be presented in Panama, corresponding to November 2019.<\/p>\n<p>Law 114 dated November 18, 2019, which entered into force on November 19, 2019, establishes a new rate for the Selective Excise <a class=\"hlink\" title=\"taxes\" href=\"https:\/\/www.centralamericadata.com\/en\/search?q1=content_en_le:%22taxes%22&amp;q2=mattersInCountry_es_le:%22Panama%22\">Tax<\/a> on <a class=\"hlink\" title=\"Soft drink\" href=\"https:\/\/www.centralamericadata.com\/en\/search?q1=content_en_le:%22Soft+drink%22&amp;q2=mattersInCountry_es_le:%22Panama%22\">Soft Drinks<\/a>, which is why the e-Tax 2.0 system was modified. Due to these changes, the authorities decided to extend the deadline for filing this return, corresponding to the November 2019 period.<\/p>\n<p>You may be interested in &#8220;<a href=\"https:\/\/centralamericadata.com\/en\/product\/inteligenciaComercialReporte\/8807498\" target=\"_blank\" rel=\"noopener noreferrer\"><u>Beverages: Consumer Trends and Preferences<\/u><\/a>&#8221;<\/p>\n<p>The resolution of the Directorate General of Revenue (DGI), published in the Official Journal of January 7, 2020, which grants an &#8220;<em>&#8230; extension until Monday January 13, 2020 for the presentation of the Sworn Statement of Liquidation of the Selective Consumption Tax on Certain Goods and Services (form 400), corresponding to November 2019, in order to declare the sales made from November 1 to 18 with the 5% rate and from November 19 to 30 with the new 7% rate of the selective consumption tax on soft drinks &#8230;<\/em>&#8220;.<\/p>\n<p>The official document adds that &#8220;<em>&#8230; Taxpayers who have already filed their Sworn Statement of Liquidation of the Selective Consumption Tax on Certain Goods and Services (form 400), corresponding to November 2019 with the 5% rate, are obliged to rectify it and declare the sales made under the same conditions described in the resolution &#8230;<\/em>&#8220;.<\/p>\n<p>See <a href=\"https:\/\/dgi.mef.gob.pa\/resoluciones-r-dgi\/RESOLUCION%20202-9413.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><u>full resolution<\/u><\/a> (in Spanish).<\/p>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f16536-o1\" lang=\"\" dir=\"ltr\" data-wpcf7-id=\"16536\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/blog\/wp-json\/wp\/v2\/posts\/27803#wpcf7-f16536-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"16536\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f16536-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><B><I>Sign Up for our Newsletter:<\/i><\/b>\n<\/p>\n<p>Your Name (required)\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p>Your Email (required)\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Until January 13, 2020, the Sworn Declaration of Liquidation of the Selective Consumption Tax on Soft Drinks may<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[242,12,241,39,248,34,33,62,42,219,11,249,243,7,255,246,244,260],"class_list":["post-27803","post","type-post","status-publish","format-standard","hentry","category-news-articles-panama-perpsective","tag-boca-chica-real-estate","tag-boquete","tag-boquete-real-estate","tag-buenaventura","tag-casco","tag-casco-antiguo","tag-casco-viejo","tag-coffee-in-panama","tag-estate-homes-in-panama","tag-move-to-panama","tag-offshore-real-estate","tag-panama-offshore-real-estate","tag-panama-papers","tag-panama-real-estate","tag-panama-real-estate-bocas-del-toro","tag-relocate-to-panama","tag-rum-in-panama","tag-travel-to-panama-rent-in-boquete"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - 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