What is Aviso de Operación?
The Aviso de Operación is the business-operation notice or licence required before a company can legally trade in Panama. It is separate from the RUC and is not itself a tax ID.
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Current Rate (Not applicable)
Not applicable
Example
A newly registered S. de R.L. with a RUC still needs an active Aviso de Operación before it can start trading.
How Aviso de Operación works in Panama
A company with an active Aviso de Operación must file an income tax declaration every year, even when it had no income. Failure to file a zero-income declaration triggers automatic fines.
That makes the Aviso de Operación a compliance trigger as well as a licence. If a business stops trading, deal with the notice formally rather than leaving it active and unfiled.
The notice is handled with the DGI and the MEF. Confirm the current process on the DGI site or with a Panamanian contador público autorizado.
Related terms
The RUC is Panama's primary tax identifier for both individuals and companies, issued by the DGI. It appears on invoices and on ITBMS and income tax filings.
Impuesto Sobre la Renta (ISR) is Panama's corporate income tax. It is a flat 25% on net taxable Panama-source income for resident companies such as the S. de R.L. and the S.A.
The S. de R.L. is Panama's LLC-equivalent, with no minimum capital requirement and managed by one or more gerentes (managers). It is the common choice for small and medium businesses.
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