Verifiable sources

JJL official sources and references

A directory of public sources JJL uses to support, review, and update its accounting, SEM, and payroll guides in Panama.

Updated: 31/08/2026

Official directory

Institutions and primary sources

JJL prioritizes official sources before secondary publications.

  • MICI and the SEM portal: multinational headquarters regime and authorized activities.
  • DGI / MEF: forms, obligations, and public tax information.
  • Caja de Seguro Social (CSS): SIPE, payroll, and employer-contribution releases.
  • Official Gazette and Judicial Branch: primary laws and regulatory publications.

How these references are used

Each guide links its specific sources. This directory adds a transparency layer and does not replace professional validation for a specific case.

Main official links

MICI: https://mici.gob.pa/ · SEM: https://sem.gob.pa/ · DGI: https://dgi.mef.gob.pa/ · CSS: https://www.css.gob.pa/ · Official Gazette: https://www.gacetaoficial.gob.pa/