{"id":3009,"date":"2025-11-20T23:17:10","date_gmt":"2025-11-20T23:17:10","guid":{"rendered":"https:\/\/limayasociados.com\/?p=3009"},"modified":"2026-06-20T00:07:03","modified_gmt":"2026-06-20T00:07:03","slug":"qui-doit-tenir-les-registres-comptables-au-panama","status":"publish","type":"post","link":"https:\/\/limayasociados.com\/fr\/quienes-deben-llevar-registros-contables-en-panama\/","title":{"rendered":"Qui doit tenir des registres comptables au Panama ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Tenir des registres comptables au Panama est une obligation l\u00e9gale qui concerne bien plus d\u2019entit\u00e9s qu\u2019on ne le croit, y compris des soci\u00e9t\u00e9s qui n\u2019ont jamais exerc\u00e9 d\u2019activit\u00e9 dans le pays. La confusion est fr\u00e9quente : beaucoup de dirigeants pensent qu\u2019une soci\u00e9t\u00e9 \u00ab inactive \u00bb ou une soci\u00e9t\u00e9 offshore n\u2019a aucun compte \u00e0 rendre. C\u2019est l\u2019inverse. Dans ce guide, nous expliquons qui est concern\u00e9, ce qui doit \u00eatre conserv\u00e9, dans quels d\u00e9lais et quelles sanctions entra\u00eene le non-respect.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Que sont les registres comptables et pourquoi sont-ils obligatoires ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les registres comptables sont l\u2019ensemble des livres, \u00e9tats financiers et pi\u00e8ces justificatives qui refl\u00e8tent les op\u00e9rations et la situation financi\u00e8re d\u2019une entit\u00e9. Au Panama, cette obligation d\u00e9coule du Code de commerce et est renforc\u00e9e par la loi 52 de 2016, modifi\u00e9e par la loi 254 de 2021, qui a align\u00e9 le pays sur les normes internationales de transparence fiscale promues par l\u2019OCDE et le GAFI. L\u2019objectif est clair : toute personne morale doit pouvoir d\u00e9montrer, \u00e0 tout moment, l\u2019origine et la destination de ses fonds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est tenu de tenir des registres comptables au Panama ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019obligation est large. En r\u00e8gle g\u00e9n\u00e9rale, toute personne morale enregistr\u00e9e au Panama doit tenir des registres comptables, qu\u2019elle exerce ou non son activit\u00e9 sur le territoire national. Il convient de distinguer trois situations :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soci\u00e9t\u00e9s ayant des activit\u00e9s au Panama<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les soci\u00e9t\u00e9s qui exercent une activit\u00e9 commerciale dans le pays \u2014ventes, services, paie, importations\u2014 doivent tenir une comptabilit\u00e9 formelle conform\u00e9ment au Code de commerce, d\u00e9poser leurs d\u00e9clarations de revenus aupr\u00e8s de la Direction g\u00e9n\u00e9rale des recettes (DGI) et conserver leurs livres et justificatifs. Pour elles, la comptabilit\u00e9 a toujours fait naturellement partie de l\u2019activit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Soci\u00e9t\u00e9s offshore et entit\u00e9s sans activit\u00e9 locale<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est ici que se situe le changement le plus important. Les personnes morales qui ne r\u00e9alisent pas d\u2019op\u00e9rations se perfectionnant, se consommant ou produisant leurs effets au Panama \u2014les classiques soci\u00e9t\u00e9s offshore\u2014 sont elles aussi tenues de tenir des registres comptables et de conserver leurs pi\u00e8ces justificatives. M\u00eame si elles ne d\u00e9posent aucune d\u00e9claration de revenus faute de revenus de source panam\u00e9enne, elles doivent tenir leur comptabilit\u00e9 \u00e0 disposition lorsque les autorit\u00e9s la demandent.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fondations d\u2019int\u00e9r\u00eat priv\u00e9 et soci\u00e9t\u00e9s de d\u00e9tention d\u2019actifs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les <a href=\"https:\/\/limayasociados.com\/fr\/fondation-dinteret-prive-panama\/\">fondations d\u2019int\u00e9r\u00eat priv\u00e9<\/a> et les soci\u00e9t\u00e9s dont l\u2019unique activit\u00e9 consiste \u00e0 d\u00e9tenir des actifs (actions, biens immobiliers, comptes bancaires, navires, entre autres) sont express\u00e9ment incluses. Dans ces cas, les registres doivent refl\u00e9ter la valeur des actifs d\u00e9tenus et les revenus qu\u2019ils g\u00e9n\u00e8rent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Que doivent contenir les registres comptables ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La loi n\u2019impose pas de format unique, mais les informations doivent \u00eatre suffisantes pour d\u00e9terminer avec une exactitude raisonnable la situation financi\u00e8re de l\u2019entit\u00e9 et permettre l\u2019\u00e9tablissement d\u2019\u00e9tats financiers. En pratique, les registres doivent inclure :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des \u00e9tats financiers refl\u00e9tant raisonnablement la situation de l\u2019entit\u00e9.<\/li>\n\n\n\n<li>L\u2019enregistrement de toutes les transactions : produits, charges, actifs et passifs.<\/li>\n\n\n\n<li>Les pi\u00e8ces justificatives : factures, contrats, relev\u00e9s bancaires et justificatifs.<\/li>\n\n\n\n<li>Pour les soci\u00e9t\u00e9s de d\u00e9tention d\u2019actifs, le d\u00e9tail des biens d\u00e9tenus et de leur valeur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00e9lais cl\u00e9s : remise annuelle et conservation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La loi 254 de 2021 a introduit des obligations de d\u00e9lai pr\u00e9cises qu\u2019il convient de toujours garder \u00e0 l\u2019esprit :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Obligation<\/th><th>D\u00e9lai<\/th><\/tr><\/thead><tbody><tr><td>Remise annuelle \u00e0 l\u2019agent r\u00e9sident des registres comptables de l\u2019exercice fiscal pr\u00e9c\u00e9dent<\/td><td>Au plus tard le 30 avril de chaque ann\u00e9e (dans les 4 mois suivant la cl\u00f4ture de l\u2019exercice fiscal)<\/td><\/tr><tr><td>Conservation des registres et de leurs pi\u00e8ces justificatives<\/td><td>Au moins 5 ans \u00e0 compter du dernier jour de l\u2019ann\u00e9e civile au cours de laquelle les transactions ont \u00e9t\u00e9 g\u00e9n\u00e9r\u00e9es<\/td><\/tr><tr><td>Remise sur demande d\u2019une autorit\u00e9 comp\u00e9tente (par l\u2019interm\u00e9diaire de l\u2019agent r\u00e9sident)<\/td><td>Dans les 20 jours ouvrables suivant la demande<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Le r\u00f4le de l\u2019agent r\u00e9sident<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les soci\u00e9t\u00e9s et fondations sans activit\u00e9 locale, l\u2019agent r\u00e9sident \u2014l\u2019avocat ou le cabinet qui les repr\u00e9sente au Panama\u2014 est la pi\u00e8ce ma\u00eetresse de la conformit\u00e9. La loi impose de lui remettre chaque ann\u00e9e les registres comptables, ou une copie de ceux-ci, afin qu\u2019il les conserve dans ses bureaux au Panama. Si l\u2019entit\u00e9 ne s\u2019y conforme pas, l\u2019agent r\u00e9sident peut \u00eatre contraint de renoncer \u00e0 la repr\u00e9sentation, ce qui peut \u00e0 son tour entra\u00eener la suspension de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sanctions en cas de non-tenue des registres comptables<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le non-respect n\u2019est plus une affaire mineure. Les cons\u00e9quences pr\u00e9vues par la loi sont s\u00e9v\u00e8res :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Des amendes de 5 000 \u00e0 1 000 000 USD,<\/strong> selon la gravit\u00e9 du manquement, la r\u00e9cidive et le pr\u00e9judice caus\u00e9.<\/li>\n\n\n\n<li><strong>Suspension des droits sociaux<\/strong> au Registre public : l\u2019entit\u00e9 ne peut ni vendre d\u2019actifs, ni inscrire d\u2019actes, ni obtenir de certificats de validit\u00e9.<\/li>\n\n\n\n<li><strong>Liquidation administrative forc\u00e9e<\/strong> dans les cas les plus graves, ordonn\u00e9e par la DGI.<\/li>\n\n\n\n<li><strong>Des sanctions \u00e9galement pour l\u2019agent r\u00e9sident<\/strong> qui ne s\u2019y conforme pas (amendes de 5 000 \u00e0 100 000 B\/.), ce qui, en pratique, renforce le contr\u00f4le sur chaque entit\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aux amendes s\u2019ajoute un risque op\u00e9rationnel imm\u00e9diat : une soci\u00e9t\u00e9 dont les droits sociaux sont suspendus se retrouve paralys\u00e9e pour toute d\u00e9marche, pr\u00e9cis\u00e9ment au moment o\u00f9 il faut agir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Foire aux questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Une soci\u00e9t\u00e9 inactive ou sans revenus doit-elle tenir des registres comptables ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Oui. L\u2019obligation ne d\u00e9pend pas du fait que la soci\u00e9t\u00e9 g\u00e9n\u00e8re des revenus, mais de son existence en tant que personne morale. M\u00eame une soci\u00e9t\u00e9 sans activit\u00e9 doit pouvoir d\u00e9montrer cette situation par sa comptabilit\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tenir une comptabilit\u00e9 oblige-t-il une soci\u00e9t\u00e9 offshore \u00e0 payer des imp\u00f4ts au Panama ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pas n\u00e9cessairement. Tenir des registres comptables n\u2019\u00e9quivaut pas \u00e0 payer des imp\u00f4ts. Si la soci\u00e9t\u00e9 ne g\u00e9n\u00e8re pas de revenus de source panam\u00e9enne, elle n\u2019est g\u00e9n\u00e9ralement pas impos\u00e9e au Panama, mais elle doit n\u00e9anmoins conserver sa comptabilit\u00e9 et la tenir \u00e0 disposition.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">O\u00f9 sont conserv\u00e9s les registres comptables ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ils peuvent \u00eatre conserv\u00e9s dans les bureaux de l\u2019agent r\u00e9sident au Panama ou ailleurs, m\u00eame \u00e0 l\u2019\u00e9tranger, \u00e0 condition que l\u2019agent r\u00e9sident en conserve une copie et qu\u2019ils soient remis \u00e0 l\u2019autorit\u00e9 dans les d\u00e9lais l\u00e9gaux.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c0 quelle fr\u00e9quence faut-il remettre la comptabilit\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une fois par an, au plus tard le 30 avril, pour l\u2019exercice fiscal pr\u00e9c\u00e9dent. En outre, sur demande d\u2019une autorit\u00e9 comp\u00e9tente, les registres doivent \u00eatre remis dans les 20 jours ouvrables suivants.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Que se passe-t-il si je ne remets pas les registres \u00e0 temps ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019entit\u00e9 s\u2019expose \u00e0 des amendes \u00e0 partir de 5 000 USD, \u00e0 la suspension de ses droits sociaux au Registre public et, dans les cas extr\u00eames, \u00e0 la liquidation forc\u00e9e ordonn\u00e9e par la DGI.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mettez-vous en conformit\u00e9 sans complications avec Lima y Asociados<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chez Lima y Asociados, nous accompagnons les soci\u00e9t\u00e9s, les entit\u00e9s offshore et les fondations d\u2019int\u00e9r\u00eat priv\u00e9 tout au long du cycle de conformit\u00e9 comptable : nous organisons et tenons les registres, pr\u00e9parons les \u00e9tats financiers, g\u00e9rons la remise annuelle \u00e0 l\u2019agent r\u00e9sident et v\u00e9rifions que votre structure est en r\u00e8gle aupr\u00e8s de la DGI et du Registre public. Vous prot\u00e9gez ainsi votre soci\u00e9t\u00e9 et \u00e9vitez amendes, suspensions et mauvaises surprises.<\/p>\n\n\n\n<div class=\"lma-wa-cta\">\n<p>Si vous avez des questions \u00e0 ce sujet, n'h\u00e9sitez pas \u00e0 nous contacter sur WhatsApp.<\/p>\n<a href=\"https:\/\/wa.me\/50767420999?text=Hola,%20los%20contacto%20desde%20su%20sitio%20web\" target=\"_blank\" rel=\"noopener\">\n<svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path fill=\"currentColor\" d=\"M12 2a10 10 0 0 0-8.6 15.1L2 22l5-1.3A10 10 0 1 0 12 2Zm0 18.2c-1.5 0-3-.4-4.3-1.2l-.3-.2-2.9.8.8-2.8-.2-.3A8.2 8.2 0 1 1 12 20.2Zm4.6-6.1c-.3-.1-1.5-.7-1.7-.8s-.4-.1-.6.1-.6.8-.8 1-.3.2-.6.1a6.7 6.7 0 0 1-2-1.2 7.4 7.4 0 0 1-1.4-1.7c-.1-.3 0-.4.1-.6l.4-.5c.1-.1.2-.3.3-.4s0-.3 0-.5-.6-1.5-.9-2-.4-.4-.6-.4h-.5a1 1 0 0 0-.7.3c-.3.3-1 1-1 2.4s1 2.8 1.2 3 2 3.1 5 4.3c1.8.8 2.5.8 3.4.7.5-.1 1.5-.6 1.7-1.2s.2-1.1.2-1.2-.2-.2-.5-.3Z\"\/><\/svg>\n\u00c9crivez-nous sur WhatsApp\n<\/a>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ce contenu est de nature informative et g\u00e9n\u00e9rale ; il ne constitue pas un conseil juridique ou fiscal. Les obligations, d\u00e9lais et sanctions peuvent varier en fonction des r\u00e9formes l\u00e9gales ou des dispositions de la DGI. V\u00e9rifiez la r\u00e9glementation en vigueur pour votre cas.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Au Panama, tenir des registres comptables est obligatoire pour presque toute personne morale, y compris les soci\u00e9t\u00e9s offshore et les fondations d\u2019int\u00e9r\u00eat priv\u00e9 qui n\u2019exercent pas d\u2019activit\u00e9 dans le pays. La loi 52 de 2016, modifi\u00e9e par la loi 254 de 2021, exige de conserver la comptabilit\u00e9 et de la remettre \u00e0 l\u2019agent r\u00e9sident chaque ann\u00e9e avant le 30 avril. Le non-respect entra\u00eene des amendes et la suspension des droits sociaux.<\/p>","protected":false},"author":3,"featured_media":3010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":"","jetpack_post_was_ever_published":false},"categories":[11],"tags":[72,71,55,24,68,70,73],"class_list":["post-3009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario","tag-codigo-de-comercio","tag-contabilidad","tag-dgi","tag-panama","tag-personas-juridicas","tag-registros-contables","tag-sociedades-offshore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Registros contables en Panam\u00e1: qui\u00e9nes est\u00e1n obligados<\/title>\n<meta name=\"description\" content=\"\u00bfQui\u00e9n debe llevar registros contables en Panam\u00e1? 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