Dirección General de Ingresos, Ministerio de Economía y Finanzas (Panama)
Applies the rulePanama's tax administration. Its resolutions reproduce the Fiscal Code articles they apply, which is currently the only readable route to the tax-residence test.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
dgi.mef.gob.paCannot be cited for
It must not be cited for the text of the Fiscal Code itself: its own link to the amending law is dead and its normative pages are title lists rather than texts. And where a resolution glosses the statute it is the administration speaking, not the law - its reading of a permanent dwelling as a centre of vital interests, and the order it imposes on two limbs the statute joins as alternatives, are both administrative additions and must be attributed to the agency.
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