Bufete Illueca | Abogados en Panama, cuenta con amplia experiencia y constante actualización en materia tributaria en Panamá, lo que nos permite brindar un servicio efectivo y eficiente a las empresas que van a iniciar sus operaciones comerciales desde o en Panamá.
Nuestros servicios abarcan desde el planeamiento previo de la estructura legal y fiscal que proteja de mejor forma los intereses de la empresa buscando un adecuado manejo en el pago de impuestos y otras cargas impositivas, también realizando todos los trámites de registros mercantiles y representando a la empresa en las diversas inspecciones y procesos que en materia tributaria se dan por parte de las autoridades competentes.
En los últimos años, importantes empresas internacionales radicadas en Panamá han obtenido provecho de nuestra experiencia a través de asesorías legales en materia tributaria para temas importantes dentro del manejo fiscal de la empresa, como son la revisión del pago de impuestos, elevación de consultas ante las autoridades tributarias y la estructuración del marco legal-fiscal de nuevas compañías o sucursales que se planean abrir en Panamá.
Nuestra experiencia está a sus ordenes si requiere de los siguientes servicios corporativos fiscales que ofrece Bufete Illueca.
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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