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In this research we will carry out a dogmatic, normative and jurisprudential analysis on the legal instrument of revocation of administrative acts in Panamanian legislation, which has its genesis with the implementation of Law 38 of 2000, which approves the organic statute of the Office of the Attorney General of the Administration, regulates the general administrative procedure and dictates special provisions, which entered into force on March 1, 2001. This law gives the public administration the legal power, through this legal figure, to revoke ex officio its own acts in accordance with the assumptions established in article 62 of the law under study. It is important to note that in the event that the public administration does not put this legal figure into practice, it may be required or requested by an interested third party within the administrative process. The main objective of the revocation of the administrative act is to validate and rectify the actions of the public administration as long as they are framed within the legal assumptions established in the law itself; Consequently, the legal tool in question is restrictive, since it must be reasoned, substantiated and respectful of the principles of good faith and legal certainty inherent in the rule of law.
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