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Clearance Certificates

1. Requirements that must fulfill the clearance certificates
(income tax and social security contributions) submitted
along with the supplier’s invoice:

    • The name of the contractor described in the clearance
      certificates must meet the same name described in
      the invoice and the purchase order or contract.
    • The Panamanian tax identification number (RUC) and
      check digit (DV) described in the certificates must
      meet the same RUC and DV described in the supplier’s

2. Procedure for submission of clearance certificates

    • The contractor must submit the originals and a copy
      of both certificates along with the invoice. The certificates
      must be in effect at the moment the invoice is submitted.
    • The original certificates will be returned to the
      contractor once they are matched with the copies.