You are on page 1of 15

Derecho

Formal
tributario
!"#$#%&'()*+*,-*(./01223014567(
8#(9,-$#-:*'(;*:-*́ (.<=02255022>/37(
?:*@*,#A'(B&C-́*(./0DD40D5>7(
?:#E&:F'(8*G-,&(.306H101/>/7(
I&'(;#F(J-GE(./0D/D0D237(
K*#́G'(L*,#:-*(./012H4044/7(
B*#́ GM'(9N*G*(./0D/D0511>7(
Introducción
O*:*(#PQ#M*:'(#G+#G%#P&A(RS#(#,(%#:#"T&(C&:P*,(+:-US+*:-&(#A(
*RS#,,*(%-A"-Q,-G*(%#,(%#:#"T&(%#A+-G*%*(*,(#A+S%-&(%#,(:#E ́ -P#G(
@S:-́%-"&(*Q,-"*U,#(*(,*(#A+:S"+S:*'(*"+&A'(&U,-E*"-&G#A'(
Q:&"#%-P-#G+&A(F(:#AQ&GA*U-,-%*%#A(%#(,*A(#G+-%*%#A(#A+*+*,#AV(
O,*G+#*: SG* %#C-G-"-WG UXA-"* *, P&P#G+& %# *%#G+:*:G&A *,
01 #A+S%-& %#, 8#:#"T& Y-A"*,' #AQ#"ZC-"*P#G+# #, Y&:P*,
[:-US+*:-&' *AZ "&P& ASA "*:*"+#:ZA+-"*A F CSG"-&G#AV
=&G&"#: ,*A %-C#:#G+#A -GA+-+S"-&G#A #G #, ?&U-#:G&
O*:*(Q&%#:(
02 O*G*P#\& :#,*"-&G*%*A *, 8#:#"T& Y&:P*, [:-US+*:-&V
=&PQ:#G%#:(P#@&:( 8#C-G-: "&G"#Q+&A UXA-"&A Q*:* Q&%#: #G+#G%#: #A+#
#,("S#:Q&(%#(#A+#(
-GC&:P#'(
03 "&G"#Q+&' +*,#A "&P& ]:#"*S%*"-WG +:-US+*:-*^ F
],-RS-%*"-WG +:-US+*:-*^V
%#+*,,*:#P&A(*(
<G"&G+:*: A#P#@*GM*A F %-C#:#G"-*A #G+:# #, 8#:#"T&
"&G+-GS*"-WG(,&A( 04 ;*+#:-*, [:-US+*:-& F 8#:#"T& [:-US+*:-& Y&:P*,V
&U@#+-$&A(Q:&QS#A+&A(
Q*:*(,*("&PQ:#GA-WG( _#,*"-&G*: #, 8#:#"T& Y&:P*, [:-US+*:-& * ,* G&:P* @S:Z%-"*
%#,(+#P* 05 Q*G*P#\*
Definición de derecho tributario

<, 8#:#"T& [:-US+*:-& Y&:P*, & !%P-G-A+:*+-$& #A #, "&G@SG+& %# G&:P*A RS#


:#ES,*G ,* *"+-$-%*% %# ,* !%P-G-A+:*"-WG O`U,-"* RS# A# #G"*:E* %# ,*
%#+#:P-G*"-WG F %# ,* :#"*S%*"-WG %# ,&A +:-US+&A' F %# AS +S+#,*V <A %#"-:'
#A+*U,#"# ,*A G&:P*A %# "WP& %#U# Q:&"#%#:A# Q*:* RS# #, +:-US+&
,#E-A,*+-$*P#G+# ":#*%& A# +:*GAC&:P# #G SG* "&G+:-US"-WG :#"*S%*%*V

J*A :#,*"-&G#A C&:P*,#A G& +-#G#G #, "&G+#G-%& %# ":a%-+& RS# Q&A##G ,*A
:#,*"-&G#A ASA+*G+-$*Ab G& #N-A+# #G+:# #,,*A -%#G+-%*% G- +*PQ&"&
*G*,&EZ* %# P*+#:-*V <G+:# ,*A :#,*"-&G#A C&:P*,#A F ,*A ASA+*G+-$*A A#
#A+*U,#"#' A-G #PU*:E&' SG* $-G"S,*"-WG +#,#&,WE-"* .#A %#"-:' %# C-G*,-%*%7
QS#A+& RS# *RSa,,*A #A+XG #G"*P-G*%*A * +S+#,*: * aA+*A' %# P*G#:* +*,
RS# ,* !%P-G-A+:*"-WG +-#G%# * :#*,-M*: ,*A G&:P*A %# 8#:#"T& [:-US+*:-&
ASA+*G+-$&V
8#:#"T& +:-US+*:-& C&:P*, +-#G# Q&: &U@#+& *A#ES:*: #, "SPQ,-P-#G+& %# ,*A :#,*"-&G#A
+:-US+*:-*A ASA+*G+-$*A & P*+#:-*,#A F ,*A RS# AS:E#G #G+:# ,* *%P-G-A+:*"-WG Q`U,-"* F
,&A Q*:+-"S,*:#A "&G &"*A-WG %#, %#A#G$&,$-P-#G+& %# #A+* *"+-$-%*%V J*A G&:P*A %#
%#:#"T& +:-US+*:-& C&:P*, +-#G#G SG "*:X"+#: -GA+:SP#G+*,' *%@#+-$&' A-EG-C-"*G A&,& SG
Q*A& #G #, "*P-G& RS# ,* *%P-G-A+:*"-WG T* %# A#ES-: Q*:* ,-RS-%*: #, +:-US+&V

O&: #,,&' ,*A G&:P*A %# 8#:#"T& +:-US+*:-& C&:P*, :#ES,*G ,*


,-RS-%*"-WG F :#"*S%*"-WG %# ,&A +:-US+&AV OS#A ,* *Q,-"*"-WG %#,
+:-US+& A# ,&E:* %-:#"+*P#G+# F #G c#A#G"-*d * +:*$aA %# %&A
*"+&A & *"+-$-%*%#A A-G ,&A "S*,#A #, +:-US+& G& ,,#E* * A#: SG*
:#*,-%*%e ,* "S*G+-C-"*"-WG & ,-RS-%*"-WG %# ,* &U,-E*"-WG
+:-US+*:-* Q:-G"-Q*, F #, "&U:& & :#"*S%*"-WG %# ,*A "*G+-%*%#A
,-RS-%*%*AV J-RS-%*"-WG F :#"*S%*"-WG "&GA+-+SF#G' *AZ ,* #A#G"-*
%#, +:-US+& #G "S*G+& * AS *Q,-"*"-WGV
[*G+& #, "&G+:&, cG&:P*,d & E#G#:*,-M*%& RS#
,,#$*G * "*U& ,&A cW:E*G&A %# E#A+-WGd' "&P&
%#, #NT*SA+-$& & #AQ#"-*, :#*,-M*%&
G&:P*,P#G+# Q&: ,* fGAQ#""-WGV g :#ES,*G' #G
C-G' ,&A Q:&"#%-P-#G+&A %# :#$-A-WG %# ,&A
*"+&A *%P-G-A+:*+-$&A %# E#A+-WG G&
"&GC&:P#A * 8#:#"T&V
J-RS-%*"-WG' :#"*S%*"-WG' "&PQ:&U*"-WG A&U:#
,&A T#"T&A "&G :#,#$*G"-* +:-US+*:-*
%#",*:*%&A' -G$#A+-E*"-WG F %#A"SU:-P-#G+& %#
,&A G& %#",*:*%&A F :#$-A-WG %# ,&A *"+&A
*%P-G-A+:*+-$&A %# *Q,-"*"-WG' C&:P*G' *AZ' ,*
Q*:+# CSG%*P#G+*, %# ,&A *"+&A F
Q:&"#%-P-#G+&A :#ES,*%&A Q&: #, 8#:#"T&
+:-US+*:-& C&:P*,V
Características del procedimiento Administrativo

Legalidad eficacia

equidad

gratuidad publicidad
INSTITUCIONES QE SE ENCARGAN DE EJECUTAR
Y
LLEVAR A CABO EL DERECHO FORMAL TRIBUTARIO O ADMINISTRATIV0

Ministerio de Economía y Dirección General de Tribunal


Finanzas de la República Ingresos del Ministerio Administrativo
de Panamá de Economía y Finanzas Tributario
¿Cuál es el procedimiento que utilizan
J*A -GA+-+S"-&G#A *G+#A P#G"-&G*%*A' #G
#AQ#"-*,' ,* 8-:#""-WG ?#G#:*, %# fGE:#A&A esas instituciones para llegar a
#G :#*,-M*: ,* C-G*,-%*% %#, %#:#"T& cumplir la finalidad del derecho?
+:-US+*:-& C&:P*, RS# A#:Z* ,* ,-RS-%*"-WG
F :#"*S%*"-WG %# -GE:#A&A # -PQS#A+&A'
"S*G%& T*U,*P&A %# ,* :#"*S%*"-WG A#
QS#%# T*"#: P#%-*G+# #, Q*E& Q&: Q*:+#
+*:@#+*A %# ":a%-+& & %aU-+& F #G #, "*A&
%# %-G#:& #G #C#"+-$& A# :#*,-M* #G U*G"&A
*S+&:-M*%&A' RS# A&G #, h*G"& ?#G#:*,' ,*
=*@* %# !T&::&A' #, h*G"& )*"-&G*, F
h*G-A+P&V ;-#G+:*A RS#' #G #, "*A& %# ,*
,-RS-%*"-WG %# -GE:#A&A & -PQS#A+&A A#
:#*,-M* "S*G%& ,* !%P-G-A+:*"-WG G&+-C-"*
SG "&G+:-USF#G+# F "S*G+-C-"* ,*
#N-A+#G"-* %# SG* &U,-E*"-WG +:-US+*:-*
RS# #G A-PQ,#A Q*,*U:*A #A #, Q*E& %#
+:-US+&AV
¿Qué es la recaudación tributaria?

J*(:#"*S%*"-WG(+:-US+*:-*(#A(SG(-GA+:SP#G+&(%#(Q&,Z+-"*(C-A"*,(
%#($-+*,(-PQ&:+*G"-*(Q*:*(SG(#A+*%&'(F*(RS#(Q#:P-+#(#,(
E#G#:*:(,&A(-GE:#A&A(G#"#A*:-&A(RS#(*Q&:+*G(*(,*("&GA#"S"-WG(
%#(,*A(P#+*A(A#E`G(#,(Q,*G(#"&GWP-"&(%#,(Q*ZAV(

¿Qué es la liquidación tributaria?

J* ,-RS-%*"-WG +:-US+*:-* #A #, *"+& *%P-G-A+:*+-$& %#


:#A&,S"-WG #NQ:#A* %# SG Q:&"#%-P-#G+& +:-US+*:-& %# E#A+-WG
& %# -GAQ#""-WG * +:*$aA %#, "S*, A# %#+#:P-G* #, -PQ&:+# %#
,* %#S%* +:-US+*:-* & #, %# ,* "*G+-%*% * %#$&,$#: & *
"&PQ#GA*: Q&: #, W:E*G& "&PQ#+#G+# %# ,* !%P-G-A+:*"-WG
+:-US+*:-*V
Relación y Diferenciación del derecho material tributario
con el derecho formal tributario

<, %#:#"T& +:-US+*:-& P*+#:-*, A# "&GC-ES:* "&P& SG %#:#"T& +:-US+*:-& %#


&U,-E*"-&G#A "SF*A G&:P*A A&G %# "*:X"+#: C-G*,V O&: #, "&G+:*:-& ,*A G&:P*A %#
%#:#"T& +:-US+*:-& C&:P*, +-#G#G SG "*:X"+#: -GA+:SP#G+*,' *%@#+-$&' A-EG-C-"*G A&,&
SG Q*A& #G #, "*P-G& RS# ,* *%P-G-A+:*"-WG T* %# A#ES-: Q*:* ,-RS-%*: #, +:-US+&V
SISTEMA NORMATIVO TRIBUTARIO

<G SG* Q:-P#:* *Q:&N-P*"-WG #, "&G@SG+& %# +:-US+&A #G $-E&:


A#E`G #, &:%#G*P-#G+& %# SG %#+#:P-G*%& Q*ZA #G SG P&P#G+&
%*%& "&GA+-+SF# #, A-A+#P* +:-US+*:-& %# #A# Q*ZAV

#, A-A+#P* G&:P*+-$& +:-US+*:-& A# "&PQ&G# %# CS#G+#A


G&:P*+-$*A F %# ":-+#:-&A %# -G+#:Q:#+*"-WG RS#' *Q,-"*%&A
#G P*+#:-* +:-US+*:-*
FUENTES DEL DERECHO TRIBUTARIO

L#:#P&A(*("&G+-GS*"-WG(ASA(CS#G+#Ae(
B"T&P&,%#:A A#\*,*U* RS# #, "&G"#Q+& %# A-A+#P*
+:-US+*:-& -PQ,-"* *7(=&GA+-+S"-WG(<"&GWP-"*(F(U,&RS#("&GA+-+S"-&G*,
]"-#:+*("&&:%-G*"-WG(%#(,&A(%-C#:#G+#A(-PQS#A+&A(#G+:#( U7(=&G$#G-&A(fG+#:G*"-&G*,#A(
AZ("&G(#,(A-A+#P*(#"&GWP-"&(%&P-G*G+#(F("&G(,&A(C-G#A( "7(J#F#A(9:EXG-"*A(F(9:%-G*:-*A(
C-A"*,#A(F(#N+:*C-A"*,#A(%#(,*(-PQ&A-"-WGV^( %7(_#E,*P#G+&A
#7(9:%#G*GM*A
g #A RS# #, A-A+#P* G&:P*+-$& +:-US+*:-& G& QS#%# A#: C7(_#A&,S"-&G#A(%#("*:X"+#:(E#G#:*,(F(&+:*A(G&:P*A(
$-A+& A-G& #G "&G@SG+& "&G ,*A G&:P*A RS# %#:-$*G %# A#"SG%*:-*A(.=-:"S,*:#A7(
,* "&GA+-+S"-WG #"&GWP-"* & C-G*G"-#:* %# SG #A+*%&V E7(O:#"#%#G+#A(9U,-E*+&:-&AV(

<A+# "&G@SG+& %# G&:P*A' "&GC&:P*G ,& RS# #G #, A-E,&


*"+S*, T*U:X RS# #G+#G%#:A# "&P& #, A-A+#P*
G&:P*+-$& +:-US+*:-&V
Ley N° 76. Que aprueba el código de procedimiento
tributario de la república de Panamá

<A+#(=W%-E&("&P#GM*:X(*(:#E-:(#,(1(%#(#G#:&(
%#(5253(

B*,$& ,&A *:+Z"S,&A 1'5'3'4'H'>'D'11'>H'6/' F #,


GSP#:*, 3 %#, *:+Z"S,& //' ,&A *:+Z"S,&A 122'
121' 156' 15/' 52/' 5HD' 5>5' 563' 5/4' 5/H'
5/>' 5/6 F 5// F #, GSP#:*, 11 %#, *:+Z"S,&
354' RS# #G+:*:XG #G $-E#G"-* * ,&A G&$#G+*
%Z*A %# AS Q:&PS,E*"-WG' F ,&A *:+Z"S,&A

H5'H3'H4'HH'H>'>2'>/'/2'/1'/5'/3'/4'/H'123'124'
12H'13>'136'13/'13D'142'141'1H/'16H'16>'5D2'5D/'
5DD'322F(321'(RS#(#G+:*:XG(#G($-E#G"-*(*(
Q*:+-:(%#(,*(Q:&PS,E*"-WG(%#(,*(Q:#A#G+#(J#FV
CONCLUSIóN
<, 8#:#"T& Y&:P*, [:-US+*:-& :#ES,* +&%& ,& "&G"#:G-#G+# * ,*
!%P-G-A+:*"-WG O`U,-"*' #G"*:E*%* %# ,* *%P-G-A+:*"-WG %# +:-US+&A F AS
+S+#,*V O&: #G%#' +-#G# SG* *""-WG %# E:*G -PQ&:+*G"-*' *"+S*G%&
%-:#"+*P#G+# #G #, <A+*%&V

<, 8#:#"T& +:-US+*:-& C&:P*, +-#G# Q&: &U@#+& *A#ES:*: #, "SPQ,-P-#G+& %# ,*A
:#,*"-&G#A +:-US+*:-*A ASA+*G+-$*A & P*+#:-*,#A F ,*A RS# AS:E#G #G+:# ,*
*%P-G-A+:*"-WG Q`U,-"* F ,&A Q*:+-"S,*:#A "&G &"*A-WG %#, %#A#G$&,$-P-#G+& %#
#A+* *"+-$-%*%V

You might also like