FECI Circulars

Explanation – Circular No. SBP-FECI-0070-2023, dated November 24, 2023 (Law No. 412 of 2023, Amending and Adding Articles to Law 8 of 2016).

2024 Calendar for the submission of the FECI Report

Law 412 Amending and Adding to Law 8 of 2016 regarding the Colon Free Trade Zone (Official Gazette 29914-A dated 21st November 2023)

2022 Calendar for the Submission of the FECI report

Law 240 dated 6 October 2021 whereby the Agrotourism Activity in Panama is regulated

Law 204 dated 18 March 2021 whereby fishing and aquaculture in the republic of Panama are regulated and other provisions are prescribed

2021 Calendar for the submission of the FECI Report

Law 179 dated 16 November 2020, whereby the financial leasing of real estate is regulated and other provisions are prescribed

General Resolution SBP-RG-0004-2020 dated 14 May 2020. FECI

Table on Information of Financial Relationship Type (BAN19)

2020 Calendar for the submission of the FECI report

Amendment of Law 4 dated 17 May 1994 whereby the preferential interest rate regime for the agriculture sector is established and the measures that foment it are prescribed

Amendment of Law 80 dated 8 November 2012 prescribing incentive rules for tourism in Panama (FECI Regime)

2019 Calendar for the Submission of the FECI Report

2018 Calendar for the Submission of the FECI Report.

Interpretation Opinion of the FECI Commission on “Foreign Loans”

FECI Report Calendar for 2017

Interpretation Opinion of the FECI Commission on “Financing for the purchase of shares”

Interpretation criterion of the FECI Commission on “Financial Factoring”

Interpretation Opinion of the FECI Commission on “Compensation”

Amendment of Executive Decree 29 of 1996 whereby Law 4 dated 17 May 1994 is regulated

Board of Directors’ General Resolution SBP-GJD-0003-2015

UN List

2016 Calendar for the Submission of the FECI Report.

Detail of the FECI 1% withholding for April 2015 (submitted in May)

Amendment to the FECI System. Law 15 dated 21 April 2015

Amendment to FECI Commission Resolution 001-2014 dated 6 October 2014

Correction of date in Circular SBP-FECI-0156-2014 dated December 3, 2014

2015 Calendar for the Submission of the FECI Report

New interest rate discount for agriculture loans qualified for the 0% interest program for the agriculture sector

Submittal of information. Unconstitutionality of Law No. 24 dated 8 April 2013 whereby the Government Revenue Authority was created. (Official Gazette No. 27633-A). Members of the FECI Commission.

Request for information. Prepaid interest Loans

Amendment of Executive Decree 29 of 1996, which regulates the FECI Law. (Executive Decree 181 of 2014, published in Official Gazette 27524)

Articles 10 and 19 of Decree Law 29 of 1996, amended by Executive Decree 181 of 2014

Detail of FECI’s 1% Withholding of November 2013 (received in December)

2014 Calendar for the submission of the FECI Report

Modification of the FECI System. Law 110 dated 26 November 2013

Submittal through FECI’s email address of FECI Forms not reporting payments

Loans granted to micro businesses registered with the Micro, Small and Medium Enterprise Authority (AMPYME)

New FECI payment account number in Banco Nacional

2013 Calendar for the submission of the FECI Report

Entry into force of the amendment to the FECI Interpretation Criteria on Factoring Agreements

Amendment to the FECI System. Law 42 dated 7 August 2012 (General provisions on Maintenance/Child Support)

Amendment to FECI Interpretation Criteria on Factoring Agreements

Withholding of 1% FECI in accordance with the provisions of Article 2 of the Law 4 of 1994. Credit Cards.

2012 Calendar for the submission of the FECI Form

New FECI interpretation criteria on loans granted to finance Breeding of Lower Organisms. (Law 24 of 7 June 1995, Executive Decree No. 43 of 7 July 2004, Executive Decree No. 1123 of 14 August 2009, Resolution AG-0138-2004 of 6 May 2004)

New interpretation criteria of FECI Commission. Household Mortgages

Calendario 2011 para la presentación del Formulario FECI

Nuevos productos beneficiados con la tasa de descuento mayor, según lo establece el Artículo 3 del Decreto Ejecutivo No. 29 de 1996, modificado por el Decreto Ejecutivo No. 33 de 2010..

Remisión de circulares a través del buzón de Soporte Bancos de la SBP

Nuevo Formulario FECI para la presentación de informes mensuales de descuentos y/o retenciones aplicadas.

Retención del 1% del Régimen del Feci, en virtud de lo dispuesto en el numeral 5 del Artículo 2 de la Ley 4 de 1994.

Financiamientos otorgados a través de tarjetas de crédito a personas de la tercera edad, pensionados y/o jubilados. (Circular FECI No. 002-2005 de 17 de enero de 2005).

Solicitud de Información. Préstamos otorgados a empresas establecidas en Zona franca. (Artículo 25 del Decreto Ejecutivo 29 de 1996. Circular Feci No. 2-98).

Reglamentación del Régimen del FECI. Modificación del Decreto Ejecutivo No. 29 de 1996, por el Decreto Ejecutivo No. 33 de 2010.

Modificación del Criterio de Interpretación de FECI sobre los préstamos otorgados a empresas establecidas en Zona franca.
(Artículos 2, 7 y 8 de la Ley 4 de 1994). Ley 49 de 2009

2010 Calendar for the submission of FECI Reports

Detail of the 1% withholding corresponding to the month of September 2009 (received in October).

Modification of the FECI Interpretation Criterion on loans secured by bank deposits. (Circular 004-2009 of October 26, 2009).

Modification of FECI’s Interpretation Criterion on loans secured by savings and fixed term deposits.

Criteria of Interpretation of FECI No. 34 On the Leasing Business.

Documents required for the submittal of FECI claims.

Interest rate discount in loans for the production of industrial tomato and plantain. Executive Decree No. 9 of February 17, 2009, published in Official Gazette No. 26270 of April 28, 2009. Inclusion of new products. (FECI Resolution No. 036-2009 of May 13, 2009).

2009 timetable for the submittal of ICSF (FECI) Reports.

Interest rate discount in loans for the production of sorgho and kidney beans. Executive Decree No. 87 of July 19, 2008; FECI Resolution No. 071-2008 of September 9, 2008.

Interest rate discounts for loans for the production of rice, corn, beans, meat (poultry, swine and beef) and fresh milk. Executive Decree 74 dated 27 Mary 2008, FECI Resolution 53-2008 dated 28 May 2008

2008 Timetable for the submittal of FECI Reports.

2007 timetable for the submittal of FECI Reports.

1 February 2006 Ruling of the Third Chamber (Administrative Litigation) of the Supreme Court of Justice

Article 16 of Executive Decree No. 177 of December 9, 2005.

Article 16 of Executive Decree No. 177 of December 9, 2005.

Calendar for the submission of FECI Reports

Circular No. 12-98 issued by the National Banking Commission

Oficial de Cumplimiento (Circular 31-1992)

Article 54 DL 9/98.

Rule 1-98.