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

Its registration process is carried out by the taxpayer or its representative through the electronic platform E-tax2 of the General Directorate of Revenue by completing each of the fields required by the same 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.