The General Directorate of Revenue (DGI) has extended the deadline for submitting declarations, reports and communications originally due on Thursday, October 15, 2026. The new filing deadline is Monday, October 19, 2026. The measure appears in Resolution 201-8061, signed on October 12 and published on October 13, 2026, in issue 30633 of the Official Gazette.

The document also suspends time limits for administrative proceedings, with two different territorial scopes. Under paragraph one, the suspension covers Friday, October 9, for all offices and administrative units of the DGI throughout the country. For the provincial administrations of Coclé, Herrera, Los Santos and Veraguas, paragraph two extends the period from October 9 through Friday, October 16. Covered proceedings include administrative appeals, requests for information, applications and summonses, as well as other procedures within the agency's jurisdiction identified in the resolution. In these cases, the location of the office handling the file matters: the longer period expressly applies to those four provincial administrations.

The DGI attributes its decision to exceptional force majeure circumstances that required its headquarters and provincial administrations to close on October 9. It cites article 23 of the Tax Procedure Code, which provides for suspending time limits expressed in days or hours when the relevant office remains partially or entirely closed.

For businesses, professionals and taxpayers, the resolution introduces two distinct adjustments to compliance calendars: a new date for filings due on October 15, provided in paragraph three, and a pause in the time limits for covered proceedings. Paragraph four states that the running of the respective procedural time limits resumes on October 19.

The provision concerning declarations relates to their filing and does not expressly grant a general extension for paying taxes. The new date should therefore not automatically be applied to every tax obligation, payment or deadline falling within the month.

In practice, identifying the procedure, its original deadline and the administration handling it is advisable before recalculating a date. This review helps taxpayers use the measure without confusing the suspension of a proceeding with a general extension of the tax calendar. The resolution, signed by director Camilo A. Valdés, also states that it is not subject to administrative appeal.