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Cuestionario: Impuestos en Panamá

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Cuestionario: Impuestos en Panamá

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Normativa fiscal panameña

Created by

Glenys Guzmán
Glenys Guzmán
Panama

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Cuestionario: Impuestos en Panamá
 

Cuestionario: Impuestos en PanamáOnline version

Normativa fiscal panameña

by Glenys Guzmán
1

Existen impuestos que se aplican a la propiedad de bienes inmuebles en Panamá.

2

El ITBMS (Impuesto a las Transferencias de Bienes Comunes Muebles y Servicios) es el principal impuesto al consumo en Panamá.

3

Los servicios financieros están 100% exentos de ITBMS sin excepción.

4

Los residentes fiscales en Panamá deben presentar la declaración de renta anual si obtienen ingresos gravables según la ley

5

No hay obligación de presentar declaración de impuestos para personas naturales en Panamá.

6

El impuesto sobre la renta en Panamá grava las rentas obtenidas dentro del territorio panameño.

7

Panamá grava la renta mundial de los residentes, igual que Estados Unidos.

8

El ITBMS se aplica solo a bienes, no a servicios.

9

El principio de legalidad indica que todo impuesto debe estar bajo una normativa legal

10

La Dirección General de Ingresos (DGI) es la autoridad tributaria responsable de recaudar impuestos en Panamá.

 
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