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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