• https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Panama-TIN.pdf
• https://tin-check.com/en/panama/
• https://etax2.mef.gob.pa/etax2web/Login.aspx (contains page to verify the DV for a given RUC)

This document details how the validation algorithm works: https://dgi.mef.gob.pa/N-prensa/Calculo_DV_RUC_20180523.pdf (This was found in https://dgi.mef.gob.pa/Registro.html )

• Algorithm:

  • Explanation of algorithm: https://studylib.es/doc/545131/algoritmo-para-el-calculo-del-digito-verificador-de-la-ru...
  • Python implementation: https://github.com/apple314159/panama-dv
  • http://www.mundosap.com/foro/archive/index.php/t-74574.html

• Video explaning how to get verification digit for a RUC: https://www.youtube.com/watch?v=KDEpYiXpT64 For example for querying a company with RUC 1870951-1-1751 and DV 18 enter 1870951 as "Rollo/Tomo", 1 as "Folio/Imagen" and 1751 as "Asiento/Ficha" and will give you 18 to be the DV.

• Regarding the format the DV is always 2 digits.

  • Regarding RUC the limitation is 20 digits. There are two RUC numbers: regular RUC and the NT numbers.

    • Regular RUC is split into three parts with hyphens, the first being "Rollo/Tomo", second is "Folio/Imagen" and last one "Asiento/Ficha" (these names come from the online search tool for RUC numbers. Check Youtube video above).
    • According to https://dgi.mef.gob.pa/Registro/NT.html people that do not meet the conditions to get a RUC number are given NT (Número Tributario) numbers. NT numbers have four parts joined with hyphens (as the found examples suggest), the first part is the province code (from 0 to 13, both included), followed by the letters "NT", the third part is "Folio/Imagen" and the last part is "Asiento/Ficha" (these names come from the online search tool for RUC numbers. Check Youtube video above).

Examples (DV stands for "Digito Verificador", "Verifying Digit")

• Lots of examples from https://dgi.mef.gob.pa/itbms/Pdf-Retencion/LISTADO%20DE%20AGENTES%20DE%20RETENCION%20DEL%20ITBMS%20(GRANDES%20COMPRADORES)%202022.pdf (attached here just in case it disappears
  LISTADO DE AGENTES DE RETENCION DEL ITBMS (GRANDES COMPRADORES) 2022.pdf)

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• More examples https://www.presidencia.gob.pa/tmp/file/933/Informe-de-RendicinEn-de-Cuentas.pdf (attached here as well
  Informe-de-RendicinEn-de-Cuentas.pdf
  ) (copied here only a few examples that could be extracted using pdftotext)

  1570395-1-660585 D.V. 97
  3152-26-11756 D.V.60
  2413309-1-806698 D.V.89
  260141-1-404438 D.V.33
  2596686-1-833270 D.V.74
  43059-0023-290396 D.V.70
  27957-10-229660 D.V.5
  42819-60-289401 D.V.81
  8075-10-85775 D.V.49
  35751-78-261168 D.V.84
  811457-1-498110 D.V.88
  34932-2-258267 D.V.17
  545-496-119585 D.V. 22
  128877-1-382443 D.V.62
  1610553-1-668171 D.V.-22
  155660844-2-2018 D.V.3
  1066306-1-551009 D.V. 48
  64661-15-358683 D.V.40
  638-187-127806 D.V.27
  786-80-137748 D.V.6
  34401-28-255957 D.V.42
  155587169-2-2014 D.V. 9
  29838-41-235174 D.V.87
  19166-25-175181 D.V. 38
  1063-413-110270 D.V.87
  30240-120-237860 D.V.59
  673-355-132637 D.V.40
  776-228-140886 D.V.99
  60114-2-346008 D.V.81
  43059-13-290395 D.V.71
  8610-1-365164 D.V.86
  155660896-2-2018 D.V.6
  1991429-1-738739 D.V. 31
  541-81-118009 D.V. 6
  347621-1-417123 D.V. 58
  2464567-1-814023 D.V.2
  1305567-1-606868 D.V. 69
  85253-1-376213 D.V. 18
  2064-63-38048 D.V. 0
  2619425-1-836501 D.V. 76
  1848547-1-713252 D.V. 8
  822226-1-500338 D.V. 30
  652-212-129962 D.V. 35
  434-15-93796 D.V. 22
  32812-2-249262 D.V. 63
  356-19-77860 D.V. 12
  1848547-1-713252 D.V. 8
  521347-1-438253 D.V.70
  652-212-129962 D.V. 35
  12561-16-124551 D.V.78
  32812-2-249262 D.V. 63
  356-19-77860 D.V. 12
  155604680-2-2015 D.V.0
  4360-163-58819 D.V.75
  417-139-92433 D.V. 72
  2064-63-38048 D.V. 0
  20435-57-185073 D.V. 60
  85253 -1-376213 D.V. 18
  49511-149--315269 D.V.75
  1513069-1-650069 D.V. 09
  652-212-129952 D.V.35
  572-395-119290 D.V. 30
  155593964-2-2015 D.V.09
  105765-1-379278 D.V. 60
  1905219-1-723464 D.V.56
  822226-1-500338 D.V.30
  946321-1-524832 D.V. 04
  155599780-2-2015 D.V. 43
  533-555-116945 D.V. 40
  32812-2-249262 D.V. 63

• Even more examples (not all of them with DV) on http://www.momentofiscal.com/images/DGI%20ENERO%202016%20AVISONOTIFICACIONES.pdf (attached
  DGI ENERO 2016 AVISONOTIFICACIONES.pdf
  )

• Examples from https://www.gacetaoficial.gob.pa/pdfTemp/29103/80611.pdf (attached here as well
  80611.pdf
  )

• More examples in https://www.superseguros.gob.pa/wp-content/uploads/2019/09/7.listado.pdf (attached
  7.listado.pdf
  )

  1702824-1-690294 DV 47
  30746-002-240130 DV 2
  1984263-1-3575 DV 90
  2117539-1-759645 DV 39
  46004-187-302083 DV96
  87524-6185 DV 09
  994855-1-534959 DV 48
  410-0018-001604 DV 26
  1002259-1-536336 DV 18
  1160940-1-53690 DV 21
  8-212-1552 DV 30
  247342-1-402582 DV 38
  1644095-1-674293 DV 97
  85253-1-376213 DV 18
  8-NT-2-25024 DV 36
  2110333-1-758424 DV 92
  36101-76-262338 DV 11
  2251567-0001-781630 DV 00
  15419-167-148643 DV 42
  PE-8-30 DV 23
  8-23-711 DV 73
  8-473-515 DV 70
  8 NT-1-22684 DV 98
  702-437-15272 DV 87
  2196897-1-37015 DV 80
  55462-2-333607 DV 81
  155630598-2-2016 DV30
  210-51-189871 DV 72
  1776638-1-01044 DV 03

• Plenty of examples in http://www.css.gob.pa/PROVEEDORES%20CSS.pdf

• Examples from http://docs.panamacompra.gob.pa/conveniomarco/Circulares/Pasajes%20A%C3%A9reos/Circulares%20y%20Documentos%20Nuevos%20Agosto%202014/GUIA%20DE%20COMPRADORES%20DE%20PASAJES%20AEREOS.pdf:

  • RUC 253-92-57027 DV 76
  • RUC 130-377-34706 DV 2
  • RUC 58223-2-855 DV04
  • RUC 356-146-78600 DV 90
  • RUC 499-238-1086-23 DV 92
  • RUC 1870951-1-1751 DV 18

• Examples from https://www.superseguros.gob.pa/images/files/comunicados/BBA_Corp/7.listado.pdf

  • 1702824-1-690294 DV 47
  • 30746-002-240130 DV 72
  • 1984263-1-3575 DV 90
  • 2117539-1-759645 DV 39
  • 46004-187-302083 DV96
  • 87524-6185 DV 09
  • 994855-1-534959 DV 48
  • 410-0018-001604 DV 26
  • 1002259-1-536336 DV 18
  • 1160940-1-53690 DV 21
  • 8-212-1552 DV 30
  • 247342-1-402582 DV 38
  • 1644095-1-674293 DV 97
  • 85253-1-376213 DV 18
  • 8-NT-2-25024 DV 36
  • 2110333-1-758424 DV 92
  • 36101-76-262338 DV 11
  • 2251567-0001-781630 DV 00
  • 15419-167-148643 DV 42
  • PE-8-30 DV 23
  • 8-23-711 DV 73
  • 8-473-515 DV 70
  • 8-NT-1-22684 DV 98
  • 702-437-15272 DV 87
  • 2196897-1-37015 DV 80
  • 55462-2-333607 DV 81
  • 155630598-2-2016 DV30
  • 210-51-189871 DV 72
  • 1776638-1-01044 DV 03

• Examples from https://www.superseguros.gob.pa/images/files/comunicados/BBA_Corp/6.listado.pdf

  • RUC 8-NT-1-12701DV89
  • RUC 8-NT-2-2039 DV 42
  • RUC 8-NT-0001-012571 DV 66

• Other examples picked from the web:

  • RUC 16292-152-155203 D.V. 65
  • RUC 1384907-1-624944 D.V. 04
  • RUC 2612285-1-835546 DV 17
  • RUC 2456294-1-812932 DV 90
  • RUC 2357866-1-798817 DV 37
  • RUC: 693572-1-467020 DV: 59
  • RUC 2169546-1768436 DV: 18
  • RUC 1807352-1-706553 DV: 01
  • RUC 2344280-1-796794 DV: 38
  • RUC: 642212-1-458297 DV: 20
  • RUC: 1062338-1-549784 DV: 23
  • RUC: 2590659-1-832256 DV: 03
  • RUC 2152969-1-765657 DV 33
  • RUC 643441-1-458481 DV 58
  • RUC 1345575-1-616087 DV 80
  • RUC 8-305-117 DV 40
  • RUC 820138-1-500016 DV 8
  • R.U.C. 3724-0103-053659 D.V.43
  • RUC. 500189-1-435682 D.V. 95
  • RUC: 8-NT-1-10284-DV 85
  • R.U.C. 1818454-1-708570 D.V. 80
  • RUC 46004-0187-302083 D.V. 96
  • RUC: 2058-66-37967 D.V.80
  • R.U.C 4265-60-58061 D.V.00
  • R.U.C. 1897412-1-722027 DV 1
  • RUC. 280-134-61098 D.V.2
  • RUC: 15430-249-148718 DV. 09
  • RUC 2492633-1-817803 DV 36
  • RUC 2092063-1-755310 D.V. 00
  • RUC 2092695-1-755448 D.V. 00
  • RUC. 1407887-1-30747 D.V 18
  • R.U.C: 1647770-1-675008 D.V. 52
  • Ruc: 8-NT-2-726340 D.V.56
  • R.U.C. 2506296-1-819700 D.V. 19
  • R.U.C. 3724-0103-053659 D.V.43
  • Ruc: 699126-1-468330 DV. 17
  • R.U.C. 756-374-135990 D.V. 70
  • RUC: 8-257-1465 D.V. 84
  • Ruc. 1200810-1-582064 DV 42
  • R.U.C. 224080-4520-1122 D.V. 65
  • RUC 126634-1-382152 DV 92
  • RUC: 54920-21-332178 D.V. 07
  • RUC . 6763-10-76640 DV. 08
  • R.U.C. 315710-1-412268 D.V.59
  • RUC: 854254-1-506006 DV:45
  • RUC: 1410729-1-629832 DV. 92
  • RUC 757127-1-481594 DV 5

• More examples (not retrieved):

  • https://www.superseguros.gob.pa/images/files/comunicados/BBA_Corp/7.3sinistros.pdf
  • https://www.superseguros.gob.pa/images/files/comunicados/BBA_Corp/2.LISTADO.pdf

• List with RUC numbers but without DV: http://www.bdo.com.pa/getmedia/059cdd11-c76c-43a1-8de1-f5993d6d5193/Boletin-1-Enero-2017-Agentes-de-Retencion.pdf.aspx?ext=.pdf&disposition=attachment

• Another list with RUC numbers but without DV: https://dgi.mef.gob.pa/_7FacturaElectronica/Listadofe.php

• Another list without DV: https://www.rbc.com.pa/images/banners/RBC/LEYES_DECRETOS_GACETAS/LISTADO%20DE%20MOROSOS%202.pdf