Trust & transparency

Editorial policy and content standards

JJL publishes resources to help companies and finance teams understand accounting and payroll processes in Panama. This policy explains the sources we prioritize, how content is attributed, and the limits of the material.

Updated: 31/08/2026

Sources first, opinion second

When a guide includes rates, forms, dates, public requirements, or regulatory references, JJL prioritizes primary and official sources before secondary sources.

  • Laws and the Official Gazette when a topic depends on legislation.
  • DGI for published tax forms and obligations.
  • CSS for SIPE, payroll, and social-security contribution rates.
  • MICI and the SEM Directorate for multinational-headquarters information.
  • Secondary sources only for context, not as a substitute when a primary source is available.

Authorship and subject responsibility

Each resource identifies the person responsible for the content according to the topic. Julissa Lewis is primarily associated with accounting, financial direction, multinationals, and SEM; Jissbeth Lewis with payroll, SIPE, and payroll administration.

Attribution does not turn general guidance into individualized advice. A company's specific circumstances may require dedicated accounting, tax, legal, or labor review.

Updates and corrections

Pages display an update date. When an official source changes materially, the corresponding guide should be reviewed and its modification date should reflect the change.

If you identify information that should be corrected, contact jjlaccounting@julissalewis.com. JJL may update, clarify, or remove information that has become outdated.

What JJL does not add to its content

We do not use awards, affiliations, client outcomes, credentials, statistics, or third-party mentions that cannot be substantiated. General educational material is not presented as a substitute for individualized legal or tax advice.