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This paper addressed the regulatory sources of Panamanian commercial law. A quick doctrinal review was carried out on the sources of Law in general and the sources of commercial Law in particular, and then proceeded to a review of the main commercial regulations within Panamanian positive Law. The regulations were analyzed in terms of their subject matter, date of approval, structuring of the regulations and their main characteristics. The type of analysis that was carried out on the norm was using the exegetical method of legal analysis and the historical method to try to outline the causes that motivated the adoption of the various regulations. Among the main conclusions reached by the article, we can mention the existence of a large number of commercial regulations in the Republic of Panama that are not properly schematized, which deal with the various areas that make up commercial law.