Texts of the bills that regulates Digital Platforms and to typify criminal conducts committed through data processing systems
16 julio 2021


On July 13 the text passed by the Economy and Finance Committee on the bill 229, which creates a simplified taxation regime for Digital Intermediation or Commercialization Companies, was published. It seeks to create a regulatory framework in the labor and tax areas, to make digital companies subject to compliance with the Tax Code and to define the figure of the digital worker. Also, on July 16 a bill was presented by the ruling party, which seeks to recognize cybercrimes or crimes committed through digital media as criminal modalities in the Penal Code, such as electronic frauds. The text was sent to the Government Committee to begin its legislative process.

Regarding the bill 229, among the main provisions of the text, it is possible to mention that the regulations apply to all acts of commerce through computer applications or online platforms where the recipients of such goods and/or services are located in the territory of the Republic of Panama. Also, legal entities that carry out activities through Digital Intermediation and Commercialization services will pay Income Tax. A 9.96% will be applied to the total income received in acts of commerce. These companies must comply with the technical and tax requirements and other obligations set forth in the legislation and regulations in force in the Republic of Panama.

On the other hand, among the main points of the second bill it recognizes crimes committed through digital media. In addition, it provides for the punishment of two to four years of imprisonment for those who legitimately possess computer data or private documents, not intended to make them public knowledge and publish them without due authorization. Moreover,  It states that whoever unduly seizes or uses data stored in a data processing or electronic system, in whole or in part, shall be punished with imprisonment of four to six years.

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