judicial

Report supports creation of court

Three years ago, the Ministerio de Economía y Finanzas (MEF) raised the need to create an independent court to deal with cases involving tax issues.

"At present there are no judges specializing in taxation, and that has caused problems," then MEF vice ministro Rolando Mirones said in May 2005 in introducing an initiative to create such a court.

The creation of a tax court was supposed to be part of a greater reform initiative that would give the Dirección General de Ingresos (DGI) greater autonomy.

But to date, the plan has not progressed past the discussion stage.

According to a study prepared by a committee of the Cámara de Comercio, Industrias y Agricultura de Panama, only four countries in the region do not have a court specializing in tax issues. They are Panama, Bolivia, Honduras and Chile.

"At present, the taxpayers' only avenue for relief is the DGI, which acts as judge and prosecution," the report stated.