Application to Tax Payer Identification Number (RUC)

Any offshore or onshore company, limited liability company, or private interest foundation incorporated in Panama must have a Taxpayer Identification Number.

Its registration process is carried out by the taxpayer or its representative through the E-tax2 electronic platform of the General Directorate of Revenue by completing each of the fields required and attaching scanned documents requested therein. Having completed and attached the corresponding documents, the application will be examined by a public servant who will approve or reject the registration of the RUC.