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This article will analyze in detail the need of a Tax Code of Procedure of Panama, the new changes in the implementation and modifications of the same, in addition the development that the society has had for an updated and modern procedure will be commented on, in front of the Tax Administration and its taxpayers, in which it plays a preponderant role, having the ability to apply a regime of legal information established in it, allowing effective controls and providing fair and clear criteria. This being, an excellent proposal to establish general, institutional principles, procedures and rules of the tax legal system, as well as the scope and application thereof, in order to facilitate the active and passive subjects, in the fulfillment of their tax obligations and the recognition of their rights. On the other hand, the constant struggle to acquire financial and tax transparency, is in consideration to reform the sanctions of evasion or tax fraud as a crime of tax fraud.
