De nada sirve a las empresas radicadas en Panamá contar con la estructura legal más ventajosa, si la contabilidad de la empresa no se ajusta a dicha estructura. Muchas veces nuestros clientes ven problemas que surgen únicamente por falta de información y controles establecidos entre la parte legal y contable de la empresa.
Manejo del pago de dividendos, pago del impuesto del ITBMS, Declaraciones de Renta, Ingresos Gravables y no gravables, son varios de los temas en los cuales las normas fiscales son unas u otras dependiendo de la estructura legal con la que se conformó la empresa, por lo que la retroalimentación entre estas dos áreas administrativas dentro de la compañía es vital para un funcionamiento eficaz.
Nuestros expertos asesores, han coordinado el establecimiento de controles legales y fiscales, así como prestan su asesoría profesional para diversas empresas multinacionales a la hora de revisar temas importantes del manejo fiscal de la empresa, presentando siempre los informes que reflejan las ventajas, normas aplicables y correcto proceder en la materia consultada.
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| DB 2015 Rank | 166 | DB 2014 Rank*** | 165 | Change in Rank | -1 |
|---|
| DB 2015 DTF** (% points) | 55.83 | DB 2014 DTF** (% points) | 48.60 | Change in DTF** (% points) | 48.70 |
|---|
| Indicator | Panama | Latin America & Caribbean | OECD |
|---|---|---|---|
| Payments (number per year) | 52.0 | 29.9 | 11.8 |
| Time (hours per year) | 417.0 | 365.8 | 175.4 |
| Profit tax (%) | 12.4 | 20.7 | 16.4 |
| Labor tax and contributions (%) | 20.0 | 14.7 | 23.0 |
| Other taxes (%) | 4.8 | 12.9 | 1.9 |
| Total tax rate (% profit) | 37.2 | 48.3 | 41.3 |
| Tax or mandatory contribution | Payments (number) | Notes on Payments | Time (hours) | Statutory tax rate | Tax base | Total tax rate (% profit) | Notes on TTR |
|---|---|---|---|---|---|---|---|
| Employer paid – Social security contributions | 12 | paid jointly | 144 | 12.25% | gross salaries | 13.82 | |
| Corporate income tax | 4 | 83 | 25% | taxable profit | 12.39 | ||
| Employer paid – Professional risk insurance | 0 | 2.1% | gross salaries | 2.37 | |||
| Employer paid – Workers’ severance payments | 4 | 1.92% | gross salaries | 2.17 | |||
| Employer paid – Education contribution | 0 | 1.5% | gross salaries | 1.69 | |||
| Commercial license tax | 0 | paid jointly | 2% | net worth | 1.59 | ||
| Real estate tax | 3 | 0% to 2.1% | real estate value | 1.24 | |||
| Transfer tax | 1 | various rates | sales price | 1.21 | |||
| Municipal Business Tax | 12 | 375 per month | fixed fee | 0.67 | |||
| Capital gains tax | 1 | various rates | capital gains | 0.51 | included in other taxes | ||
| Advertising tax | 0 | paid jointly | USD15 per ad per month | 0.03 | |||
| Vehicle tax | 1 | fixed fee | 0.02 | ||||
| Stamp tax on check transactions | 1 | 10 cents per check | number of checks | 0.00 | |||
| Value added tax (VAT) | 12 | 190 | 7% | value added | 0.00 | not included | |
| Fuel tax | 1 | 0.25 per gallon | 0.00 | ||||
| Employee paid – Social security contributions | 0 | paid jointly | 9.75% | gross salaries | 0.00 | withheld | |
| Employee paid – Education contribution | 0 | paid jointly | 1.25% | gross salaries | 0.00 | withheld | |
| Totals: | 52.0 | 417.0 | 37.2 |
[/tab] [tab title=»Trading Across Borders»]
| DB 2015 Rank | 91.25 | DB 2014 Rank*** | 8 | Change in Rank | -1 |
|---|
| DB 2015 DTF** (% points) | 91.25 | DB 2014 DTF** (% points) | 92.09 | Change in DTF** (% points) | -0.84 |
|---|
| Indicator | Panama | Latin America & Caribbean | OECD |
|---|---|---|---|
| Documents to export (number) | 3 | 6 | 4 |
| Time to export (days) | 10.0 | 16.8 | 10.5 |
| Cost to export (US$ per container) | 665.0 | 1,299.1 | 1,080.3 |
| Cost to export (deflated US$ per container) | 665.0 | 1,299.1 | 1,080.3 |
| Documents to import (number) | 3 | 7 | 4 |
| Time to import (days) | 9.0 | 18.7 | 9.6 |
| Cost to import (US$ per container) | 1,030.0 | 1,691.1 | 1,100.4 |
| Cost to import (deflated US$ per container) | 1,030.0 | 1,691.1 | 1,100.4 |
| Nature of Export Procedures | Duration (days) | US$ Cost |
|---|---|---|
| Documents preparation | 5 | 160 |
| Customs clearance and inspections | 1 | 50 |
| Ports and terminal handling | 1 | 65 |
| Inland transportation and handling | 3 | 390 |
| Totals | 10 | 665 |
| Nature of Import Procedures | Duration (days) | US$ Cost |
|---|---|---|
| Documents preparation | 6 | 150 |
| Customs clearance and inspections | 1 | 225 |
| Ports and terminal handling | 1 | 265 |
| Inland transportation and handling | 1 | 390 |
| Totals | 9 | 1,030 |
| Export documents |
|---|
| Bill of Lading |
| Commercial Invoice |
| Customs Export Declaration |
| Import documents |
|---|
| Bill of lading |
| Commercial Invoice |
| Customs Import Declaration |
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Miembro de:
Panamá, Rep. de Panamá Torre Dresdner 5to. piso Calle 50 y 55 Este | Tel +(507) 269-1333 | Fax +(507) 269-4553
Apdo.0819-06816 | info@illueca.com