This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The objective of the investigation was to demonstrate the procedure that regulates the liquidation process and reactivation of anonymous societies in Panama. For this purpose, theories that discuss the facts through books, official websites, laws and jurisprudence of the Supreme Court of Justice of Panama were selected. Under the protection of the government cabinet work, by observation (visual record), the texts are compiled and the useful primary sources are discriminated since 1927 (Law on corporations), until 2012 (Law that incorporates the figures of reactivation of anonymous societies); then, the contents are certified to delineate the real situation, and through systematic documental analysis, the theoretical contributions to achieve the results are synthesized. The same, that are appropriately referenced, demonstrate the existence of clear procedures that regulate the investigated issues, which highlight the existence of a liquidation process and important legal consequences are established for reactivated anonymous societies.