Do I need to file an income tax return if my company had no income in Panama?

## The rule

Companies that hold an active Aviso de Operación but had no income in the year must still file a zero-income declaration. Failure to file triggers automatic fines. The obligation follows the active notice, not the level of activity.

## Deadline

Legal entities with a calendar-year end file the Declaración Jurada de Renta by 31 March of the following year, through the DGI e-Tax 2.0 portal. A one-month extension can be requested, but it must be requested before the original deadline.

## Other obligations continue

The tasa única still falls due to the Registro Público each year, whatever the level of trading. If the business is ITBMS-registered, monthly returns continue too, and the Finn reminders can be removed only if you are not registered.

## Dormant businesses

If a business has stopped trading, deal with the Aviso de Operación formally. Leaving it active and unfiled produces avoidable fines. Ask a Panamanian contador público autorizado how to close or suspend correctly.

## What Finn does

Finn keeps the deadline in your calendar every year and prepares a zero-income declaration pack when there is nothing to report. You file in e-Tax 2.0.