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🇵🇦 Panama · specialised court

Administrative Tax Tribunal

Tribunal Administrativo Tributario

Reviewed· 2026-08-02Panama City

An independent body that reviews tax assessments and penalties issued by the Dirección General de Ingresos, providing a second administrative instance before judicial review.

How the court is constituted

Tier
specialised
Court type
Tax tribunal
Jurisdiction
National
Seat
Panama City
Established
2010
Languages
Spanish

Where an appeal goes next

Judicial review before the Supreme Court's Administrative Chamber.

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