Clearance Certificates

1. Requirements that must fulfill the clearance certificates (income tax and social security contributions) submitted along with the supplier’s invoice:

    • The name of the contractor described in the clearance certificates must meet the same name described in the invoice and the purchase order or contract.
    • The Panamanian tax identification number (RUC) and check digit (DV) described in the certificates must meet the same RUC and DV described in the supplier’s invoice.

2. Procedure for submission of clearance certificates

    • The contractor must submit the originals and a copy of both certificates along with the invoice. The certificates must be in effect at the moment the invoice is submitted.
    • The original certificates will be returned to the contractor once they are matched with the copies.