{"id":6116,"date":"2023-06-05T00:22:58","date_gmt":"2023-06-05T05:22:58","guid":{"rendered":"https:\/\/jquijano.com\/espa%C3%B1a\/?page_id=6116"},"modified":"2025-01-19T23:44:53","modified_gmt":"2025-01-20T04:44:53","slug":"registros-contables","status":"publish","type":"page","link":"https:\/\/jquijano.com\/espana\/derecho-tributario\/registros-contables\/","title":{"rendered":"Registros Contables"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6116\" class=\"elementor elementor-6116\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dde6166 elementor-section-full_width elementor-section-content-middle elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"dde6166\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1b3f55\" data-id=\"d1b3f55\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c7a6bf9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7a6bf9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-10d7ca0\" data-id=\"10d7ca0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1defbf9 elementor-widget elementor-widget-heading\" data-id=\"1defbf9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Derecho Tributario <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4286e1 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"c4286e1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Registros Contables\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e35cfba\" data-id=\"e35cfba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b32d4ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b32d4ab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4fce1e1\" data-id=\"4fce1e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-ecc14c2 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"ecc14c2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2119\" height=\"1415\" src=\"https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES.jpg\" class=\"attachment-full size-full wp-image-989877\" alt=\"\" srcset=\"https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES.jpg 2119w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES-300x200.jpg 300w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES-1024x684.jpg 1024w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES-768x513.jpg 768w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES-1536x1026.jpg 1536w, https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2024\/04\/REGISTROS-CONTABLES-2048x1368.jpg 2048w\" sizes=\"(max-width: 2119px) 100vw, 2119px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1b64ce elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d1b64ce\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_tablet&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicio de Registro Contables en Panam\u00e1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-65c2f8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65c2f8b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6939af9\" data-id=\"6939af9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f7ea44 elementor-widget elementor-widget-text-editor\" data-id=\"2f7ea44\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los registros contables son los datos que indican de forma clara y precisa las operaciones, tanto contables como financieras, de la persona jur\u00eddica, sus activos, pasivos y patrimonio que sirvan para determinar la situaci\u00f3n financiera con exactitud razonable en todo momento y permitan la elaboraci\u00f3n de estados financieros.<br>\n<br><br><\/p>\n<p>La documentaci\u00f3n de respaldo son los contratos, facturas, recibos y\/o cualquier otra documentaci\u00f3n necesaria para sustentar las transacciones realizadas por una persona jur\u00eddica.<br>\n<br><br><\/p>\n<p>A partir de la Ley 52 de 27 de octubre de 2016 sus modificaciones en la Ley 254 de 11 de noviembre de 2021 con su reciente Reglamentaci\u00f3n mediante Decreto Ejecutivo 177 de 30 de diciembre de 2024, todas las personas jur\u00eddicas que no realicen operaciones que se perfeccionan o consuman o surtan sus efectos dentro de la Rep\u00fablica de Panam\u00e1, as\u00ed como aquellas que se dediquen exclusivamente a ser tenedora de activos, dentro o fuera del territorio paname\u00f1o est\u00e1n obligadas a llevar sus registros contables y a mantener su documentaci\u00f3n de respaldo.<br>\n<br><br>Los registros contables y documentaci\u00f3n de respaldo deber\u00e1n mantenerse como m\u00ednimo por cinco (5) a\u00f1os contados a partir del \u00faltimo d\u00eda del a\u00f1o calendario que fueron generadas las transacciones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a169f4 elementor-widget elementor-widget-text-editor\" data-id=\"2a169f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPara m\u00e1s informaci\u00f3n te invitamos a descargar nuestro bolet\u00edn aqu\u00ed:  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-c20b65d vamtam-has-underline-anim elementor-widget elementor-widget-button\" data-id=\"c20b65d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_animation_delay&quot;:&quot;600&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/jquijano.com\/espana\/wp-content\/uploads\/2025\/01\/BOLETIN-37-NUEVA-REGLAMENTACION-DE-LA-LEY-DE-REGISTROS-CONTABLES-EN-PANAMA-2025.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-download\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Descargar Bolet\u00edn<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b45243e\" data-id=\"b45243e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a9fefa6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9fefa6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-01458c3\" data-id=\"01458c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1f5f8d elementor-widget elementor-widget-heading\" data-id=\"c1f5f8d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Consulte con nosotros<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b3aac elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a0b3aac\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beeff7a elementor-widget elementor-widget-html\" data-id=\"beeff7a\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    region: \"na1\",\n    portalId: \"23533289\",\n    formId: \"766b90b3-4093-49f5-839a-c27edeca6ae1\"\n  });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Derecho Tributario Registros Contables Servicio de Registro Contables en Panam\u00e1 Los registros contables son los datos que indican de forma clara y precisa las operaciones, tanto contables como financieras, de la persona jur\u00eddica, sus activos, pasivos y patrimonio que sirvan para determinar la situaci\u00f3n financiera con exactitud razonable en todo momento y permitan la elaboraci\u00f3n&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":444,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-6116","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/6116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/comments?post=6116"}],"version-history":[{"count":46,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/6116\/revisions"}],"predecessor-version":[{"id":994876,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/6116\/revisions\/994876"}],"up":[{"embeddable":true,"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/pages\/444"}],"wp:attachment":[{"href":"https:\/\/jquijano.com\/espana\/wp-json\/wp\/v2\/media?parent=6116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}