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
    invoice.

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.