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Resolución N° 201-2415. Por la cual se publica la lista de personas jurídicas con una morosidad de tres (3) años consecutivos del tributo de tasa única, en cumplimiento de los parágrafos 2,3 y 4 del artículo 318-a del código fiscal, reformado por la ley no.6 de 2 de febrero de 2005, ley 49 de 17 de septiembre de 2009 y ley 52 de 27 de octubre de 2016.

Texto Original Citado por Relacionados
Fecha de publicación12 Abril 2021
Fecha26 Marzo 2021
EmisorMINISTERIO DE ECONOMÍA Y FINANZAS / DIRECCIÓN GENERAL DE INGRESOS
No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 20211
REPUBTICA DE PANAMÁ
M¡NISTERIO DE
ECONOMÍA Y RNANZAS
Dir«cion General de lngresos
.I
I'
RESOLUCTÓN No. 201-2415
De 26 de ma¡zode2021
"Por la cual se publica la lista de personas jurídicas con una morosidad de tres (3)
años consecutivos del tributo de Tasa única, en cumplimiento de los parágrafos 2,
3 y 4 del articulo 318-A del código Fiscal, reformado por la Ley No.6 de 2 de febrero
de 2005, Ley 49 de 't7 de septiembre de 2009 y Ley 52 de 27 de octubre de 2016,,
EL DIRECTOR GENERAL DE INGRESOS
CONSIDERANDO:
Que el Decreto de Gabinete No. 10g de 7 de mayo de 1g70 y sus modificaciones
establece en sus artículos 5 y 6, que el director general de lngresos es responsable
por la permanente adecuación y perfeccionamiento de ros procedimientos
administrativos y lo facultan para regular las relaciones formales de los
contr¡buyentes con el Fisco, en aras de mejorar el servicio y facilitar a los
contribuyentes el cumplimiento de las obligaciones tributarias.
Que el artículo 3'18-A del código Fiscal, modificado por la Ley No. 6 de 2 de febrero
de 2005, Ley No. 49 de 1r de septiembre de 2009 y Ley No. s2 de2z de octubre
de 2016, estabrece er pago der tributo denominado tasa única por ras sociedades
anónimas, sociedades de responsabiridad limitada y cuaresquiera otras personas
jurídicas al momento de su inscripción y en ros años subsiguientes para mantener
plena vigencia.
Que con base en er parágrafo 2 der artÍcuro 3lg-A der código Fiscar, ra farta de pago
de la tasa única por tres períodos consecutivos tendrá efecto de suspensión de ros
derechos corporativos de la persona jurídica.
Que tal como indica er parágrafo 3 der artícuro 31g-A der código Fiscar, ra
suspensión de los derechos corporativos de una persona jurídica tendrá los efectos
siguientes mientras dure dicha suspensión:
No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 20212
lmposibilidad para iniciar procesos regales, realiza¡ negocios o disponer de
sus activos
2. lmposibilidad para hacer reclamos o ejercer algún derecho.
3. lmposibilidad para realizar ninguna actuación corporativa que resulte
obl¡gante para la persona jurídica.
No obstante, cuando los derechos de
suspendidos, esta podrá:
una persona jurídica hayan sido
a. Hacer una solicitud de reactivación.
b. Gestionar la defensa de cualquier proceso gestionado en su contra.
c. continuar los procesos legales instituidos en su nombre antes de la fecha de
su suspensión.
Que en atenc¡ón al parágrafo 4 y 6 de la excerta legal antes citada, una vez inscr¡ta
la suspensión de la persona jurídica en el Registro público de panamá, la persona
jurídica contará con el prazo de dos años para ser reactivada, no obstante, expirado
el plazo de dos años sin que se haya producido ra reactivación de ra persona
jurídica, el Registro Público de panamá, procederá con la cancelación definitiva y,
como consecuencia, dicha persona jurídica se entenderá disuelta de manera
definitiva, con todos los efectos jurídicos que ello conlleva.
Que corresponde a la Dirección General de lngresos, remitir los reportes al Reg¡stro
Público de Panamá, informando sobre aqueilas personas jurídicas que se
encuentran morosas por tres años consecutivos, el cual deberá publicar y promover
su amplia difusión, a efectos de que er Registro púbrico de panamá, suspenda ros
derechos corporativos a las personas jurídicas que incurrieron en dicha morosidad
y que los interesados puedan promover su reactivación durante el período de dos
años, de conformidad con ra norma v¡gente y ro que dispone er parágrafo s der
artículo 318-A der código Fiscar, que estabrece que er organismo de administración,
accionista, socio, agente residente o cuarquier tercero ¡nteresado que soricite la
react¡vación de ra persona juridica suspendida deberá pagar una multa por
reactivación de mir barboas (B/.i,ooo.oo) a ra autoridad competente que dictó ra
orden de suspensión y subsanar ras causas que dieron origen a dicha suspensión.
Que por las consideraciones antes expuestas y cumpriendo con ro dispuesto en er
añículo 318-A der código Fiscal y sus modificaciones, er director generar de
lngresos, en uso de sus facultades legales,
1
No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 20213
RESUELVE:
SEGUNDO. ORDENAR la anotación de la marginal de suspensión de la persona
jurídica de sus derechos corporativos, en el Registro público de panamá, que se
encuentren morosas en el pago de su tasa única por un período de tres años
consecutivos.
TERCERO REMíTASE copia de la presente resolución y su anexo al Regisko
Público de Panamá, a efectos de su anotación
cuARTo. ORDENAR ra pubricación de ra presente resorución y su anexo en
Gaceta Oficial.
QUlNTo. coMUNlcAR que contra la presente resorución no cabe recurso alguno
en la via administrativa
PUBLíQUESE Y CÚMPLASE.
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PRIMERO. PUBLIGAR la siguiente lista de personas jurídicas con una morosidad
de tres (3) años consecutivos en concepto de tasa única, la cual constituye el
ANExo roMo ,' con todos ros efectos jurídicos que conileva, toda vez que forma
parte integra de la presente resolución.
FUNDAMENTo LEGAL- parágrafo 2,3,4,5 y 6 der artícuro 318-4 der código
Fiscal, Ley No.6 de 2 de febrero del 200s, Ley No.49 de i7 de septiembre de 2009,
Ley No.52 de 27 de octubre de 20'16, Decreto de Gabinete No. 109 de 7 de mayo
de'1970, Decreto Ejecutivo No.43S de2O,l4.
AD§ P.a
*
No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 20214
Resolución No. 201-2415 de 26 de marzo de 2021
ANEXO- TOMO I
q
No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 20215
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No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 202120
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No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 202121
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No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 202122
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No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 202123
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No. 29260-BGaceta Oficial Digital, lunes 12 de abril de 202124
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9928128732867-2-2017 PATRIOT RISK MANAGEMENT LTD, S .A.
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99302558997-1-827451 PATRIOT YACHTING S A
99311299662-1-605239 PATRIOTS INC
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99331101273-1-559859 PATROCLE INTETRNATIONAL S A
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99361466224-1-640994 PATRON SHIPHOLDING S A
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9963 1979367-1-1853PAVIMENTOS COLOMBIA S A S
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99652121748-1-760455 PAVIMENTOS Y HORMIGONES CARRERAS PANAMA S A
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99721609592-1-668014 PAX PARTNERS S A
99731563401-1-659442 PAXILUS INC
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99772539019-1-824573 PAXTON LOGISTIC CORP
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9981155632529-2-2016 PAYMARINE INC S A
99822516405-1-821152 PAYMENT LATAM S A
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Página 125
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