The Directorate General of Revenue (DGI) enable the FATCA & AEOI online portal https://dgi-aeoi.mef.gob.pa/ that allow to present the reports to fulfill with the FATCA requirements.

The financial institutions that are subject to reporting according to Law No. 47 of December 24, 2016, Law No. 51 of 2016, and Executive Decree No. 124 of 2017 will have to register through DGI portal https://dgi-aeoi.mef.gob.pa/.

The DGI will be responsible for reporting the required information directly to the Internal Revenue Service (IRS) of the United States.