Add support for Panama TIN

[unho]

• 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)

  155628291-2-2016 DV32 1724590-1-691090 DV93 53688-13-328636 DV13 48700-46-311921 DV69 15430-249-148718 DV 9 206-357-50180 DV52 41883-11-285650 DV74 946225-1-524816 DV74 42473-2-287965 DV13 817950-1-499559 DV23 1740287-1-694190 DV 7 292834-1-409023 DV62 57983-20-340437 DV83 171-377-40633 DV01 277-83-60760 DV90 574-14-102616 DV70 723289-1-473588 DV55 1621672-1-670343 DV70 25280-23-217450 DV93 65129-43-360172 DV89 36940-56-265476 DV54 752228-1-480172 DV33 62285-22-351739 DV 0 1956148-1-732006 DV58 32476-40-247875 DV96 40508-59-279820 DV 3 125-103-33907 DV 0 63491-67-355132 DV 0 1144-157-124040 DV55 155650394-2-2017 DV14 454805-1-432117 DV82 1896790-1-721932 DV 1 155587102-2-2014 DV75 628265-1-455977 DV19 603-203-124985 DV 1 662-358-135002 DV95 194-127-47232 DV11 789-493-142459 DV75 47101-2-306017 DV99 30686-2-239905 DV 9 51013-40-319894 DV 7 155639020-2-2016 DV49 35090-124-258812 DV 0 691048-1-466377 DV31 1183-594-125546 DV01 280-134-61098 DV 2 1247-207-120963 DV 0 52052-44-323244 DV96 36633-66-264068 DV11 1269902-1-597539 DV45 1150858-1-571723 DV 0 633197-1-456744 DV70 325-581-71443 DV10 334-118-72930 DV95 61510-23-349564 DV24 126-347-3293 DV50 312291-1-411723 DV 7 2458675-1-813221 DV92 1224234-1-587146 DV50 270-35-61112 DV23 45480-104-300237 DV27 42629-2-288648 DV94 2536967-1-824337 DV47 49-572-8631 DV19 46004-187-302083 DV96 30394-2-238626 DV22 1722232-1-690575 DV68 343-501-75237 DV 3 2482442-1-816457 DV 8 655-128-131705 DV 0 1183324-1-578664 DV70 122-395-32518 DV95 30370-67-238459 DV24 335-535-74021 DV24 12293-62-122367 DV 9 155589402-2-2014 DV16 439-575-10813 DV90 1129184-1-566509 DV26 43085-133-290460 DV20 59838-19-345377 DV 5 59838-2-345376 DV12 1038743-1-544512 DV99 395593-1-423610 DV 4 766-19-135058 DV50 94331-1-377666 DV55 155641197-2-2016 DV79 555-328-101285 DV64 121-472-33557 DV40 155625764-2-2016 DV30 2250848-1-781518 DV24 2077798-1-1949 DV67 2530931-1-823337 DV14 155624611-2-2016 DV11 66339-1-373342 DV60 39-35-5021 DV79 1513069-1-650069 DV77 718163-1-472453 DV95 2367438-1-800216 DV69 994855-1-534959 DV48 789182-1-490742 DV22 150-291-38284 DV66 539-153-116071 DV76 69-210-21057 DV74 693864-1-1196 DV93 800998-1-494934 DV 9 521-136-113133 DV 2 1041-1-363971 DV80 1254470-1-594004 DV90 293-366-66713 DV59 157217-1-246 DV71 52731-193-325028 DV87 31276-185-242477 DV 4 256-148-57138 DV79 69-554-21245 DV75 2207107-1-774310 DV 2 652-212-129962 DV35 61321-17-348954 DV75 130-377-34706 DV 2 36452-64-263512 DV93 1443115-1-636478 DV75 408176-1-1104 DV65 48152-13-309974 DV97 2078063-1-752745 DV 8 155618856-2-2015 DV65 155597083-2-2015 DV85 158-116-39692 DV69 1639169-1-673402 DV80 2025521-1-744067 DV18 1761124-1-698272 DV45 155663286-2-2018 DV74 155647197-2-2017 DV36 28956-128-233503 DV96 19000-84-174431 DV65 155637252-2-2016 DV90 2025792-1-744101 DV64 1507145-1-648925 DV62 2440449-1-810753 DV30 247403-1-402599 DV14 1581018-1-662559 DV26 986893-1-533381 DV91 854789-1-506103 DV27 155664688-2-2018 DV 4 52877-115-326091 DV27 56238-78-335605 DV32 2534488-1-823930 DV60 1633955-1-672391 DV97 1912691-1-724747 DV 4 62197-21-351482 DV69 1924973-1-726927 DV 8 1715863-1-689313 DV96 155664223-2-2018 DV71 2093250-1-755548 DV64 44947-167-667 DV56 1423328-1-632401 DV69 31404-49-243102 DV49 1173387-1-576582 DV94 1837876-1-1727 DV62 48192-119-320004 DV42 1620775-1-670190 DV40 56014-2-334942 DV57 48854-14-312652 DV53 19573-102-178376 DV78 2605013-1-834447 DV16 860-116-100257 DV 6 2486668-1-817006 DV77 280-319-61818 DV53 1026161-1-541697 DV41 155609091-2-2015 DV63 42860-39-289557 DV42 673-563-133317 DV43 1529223-1-653120 DV85 1-513-153 DV21 649-529-117695 DV 1 196-8-47222 DV21 2978-2-46909 DV 9 4360-163-58819 DV75 256211-1-1035 DV89 190229-1-393739 DV80 2486790-1-817030 DV91 155613062-2-2015 DV88 9944-73-101955 DV 9 37405-45-267330 DV75 637-262-109021 DV 5 4211-2-57599 DV28 19784-57-180195 DV91 273003-1-406331 DV38 2228311-1-777565 DV27 2407921-1-805942 DV39 2152358-1-765533 DV91 2520338-1-2351 DV81 37909-2-269484 DV90 5458-162-67519 DV 7 253-580-58015 DV67 985987-1-533212 DV95 1072144-1-552402 DV89 1197505-1-581331 DV60 311-77-66961 DV53 1034-189-113273 DV84 155597688-2-2015 DV76 554119-1-443889 DV87 959966-1-527728 DV84 155671985-2-2018 DV15 822226-1-500338 DV30 946321-1-524832 DV 4 1070079-1-551873 DV75 1502367-1-647955 DV 4 2659472-1-842030 DV76 253525-1-403482 DV83 1352384-1-617663 DV55 2365650-1-799916 DV26 572-395-119290 DV30 55250-11-333107 DV44 50110-90-751 DV96 12150-178-121154 DV50 57983-56-340439 DV65 53389-21-327631 DV94 2885-2-45956 DV75 912255-1-517351 DV80 8091-204-85890 DV39 1816-150-35131 DV 8 446-504-97250 DV36 57983-110-340442 DV31 57983-2-340436 DV10 650-529-126088 DV77 172984-1-390438 DV 7 155658593-2-2017 DV80 244361-1-402185 DV03 799-501-144983 DV 6 346335-1-416918 DV 1 1830365-1-710381 DV17 1208781-1-583792 DV 3 1634357-1-672463 DV 8 1096259-1-558481 DV85 2556783-1-827035 DV13 346-266-76470 DV13 655-419-132915 DV96 155642971-2-2017 DV95 838689-1-1227 DV83 409464-1-1106 DV44 2113546-1-758934 DV70 155596428-2-2015 DV74 46965-2-305596 DV84 441-74-94389 DV76 8-NT-2-3437 DV46 15941-114-152468 DV 2 17073-57-161121 DV67 50110-29-752 DV93 12657-192-125369 DV61 14342-104-139493 DV16 902-308-105023 DV92 1968567-1-734899 DV14 1566195-1-659905 DV90 32423-34-247629 DV66 155613068-2-2015 DV28 155598964-2-2015 DV22 814855-1-498995 DV84 122-66-32044 DV 3 138-289-35920 DV 4 193-426-48244 DV 8 40979-25-281810 DV34 48870-93-312745 DV92 243736-1-402080 DV78 155600161-2-2015 DV18 155650212-2-2017 DV 5 155645799-2-2017 DV21 54350-2-330635 DV79 1112136-1-562326 DV50 1618534-1-669844 DV92 155591708-2-2015 DV 4 2443890-1-811277 DV18 959164-1-527572 DV68 1613783-1-668894 DV42 155604750-2-2015 DV39 1255459-1-594255 DV87 2634159-1-838588 DV15 1264843-1-596415 DV80 155628120-2-2016 DV 2 1376703-1-622883 DV 9 41416-2-283564 DV42 1437404-1-635074 DV89 2357-1-364165 DV93 3394-105-50823 DV66 682073-1-464676 DV33 1683284-1-682766 DV 8 1980171-1-736896 DV28 533-555-116945 DV40 155620166-2-2015 DV85 1818848-1-708626 DV45 44055-45-293941 DV 6 280331-1-407350 DV 6 2069791-1-751271 DV 7 29658-1-368019 DV77 1283112-1-601012 DV31 1055712-1-548668 DV 7 1111368-1-723 DV 0 1300258-1-605400 DV36 2065065-1-750454 DV23 1722702-1-1624 DV27 965423-1-528813 DV54 121-261-33279 DV 6 1294018-1-603887 DV62 35226-2-259295 DV36 510-302-109858 DV49 558-472-101708 DV80 434-15-93796 DV22 32812-2-249262 DV63 63961-21-356475 DV62 13416-237-132168 DV16 297-411-65651 DV44 325-184-70973 DV42 155591428-2-2015 DV50 16097-92-153672 DV35 1615238-1-669210 DV13 29637-72-236658 DV51 1911264-1-724536 DV95 26408-2-223760 DV44 1067-293-110051 DV17 1961775-1-733746 DV91 64919-2-359497 DV 9 3393-136-50801 DV30 541-81-118009 DV 6 956-32-107593 DV41 451283-1-431603 DV95 1831632-1-710528 DV43 37768-35-268853 DV 1 1924089-1-726794 DV17 48326-1-370814 DV30 2020788-1-743331 DV 5 42660-17-288805 DV 5 578-536-121794 DV26 735-383-117197 DV65 1234448-1-589592 DV00 1016702-1-539545 DV24 46668-2-304466 DV 5 834-70-131420 DV92 1816794-1-708277 DV81 17855-1-366482 DV37 155643021-2-2017 DV97 14704-236-142773 DV 4 1110865-1-562008 DV10 17365-9-163336 DV 1 41620-12-284528 DV 7 1899753-1-1790 DV42 155612725-2-2015 DV74 5044-11-64201 DV88 542-72-13682 DV 3 5837-93-70420 DV61 53808-36-329105 DV67 1324184-1-611278 DV70 1460726-1-639840 DV45 2124095-1-760828 DV47 6490-23-74806 DV42 1825769-1-709738 DV40 32410-153-247549 DV76 990776-1-534151 DV 8 155585423-2-2014 DV17 433-169-95685 DV25 553-231-100703 DV 2 1408703-1-629373 DV93 986047-1-533223 DV20 41871-56-285610 DV 8 1470082-1-641778 DV37 16831-38-159113 DV50 2181780-1-770425 DV01 155591597-2-2015 DV 9 28936-2-233429 DV71 155660230-2-2018 DV21 1717346-1-689588 DV 3 1995741-1-739366 DV15 1207455-1-583557 DV26 769318-1-484965 DV24 981488-1-532202 DV30 33739-33-253068 DV 7 31844-219-245108 DV65 32330-72-247193 DV98 1620788-1-670194 DV24 2504860-1-819564 DV70 390-247-84722 DV99 34573-11-256767 DV50 1029014-1-542352 DV97 2481871-1-816354 DV80 702-437-15272 DV87 155619483-2-2015 DV 3 438-341-94672 DV13 267-110-58681 DV55 1060762-1-549583 DV81 914084-1-517780 DV 0 22480-45-201122 DV65 155586395-2-2014 DV64 605084-1-452330 DV30 1005927-1-537107 DV80 36765-2-264774 DV49 324-329-70752 DV38 155637214-2-2016 DV46 82-30-15216 DV 4 656-413-132700 DV15 531092-1-440192 DV12 407120-1-425377 DV84 155623246-2-2016 DV64 630-483-123250 DV16 2099565-1-1970 DV10 18317-162-169190 DV92 577479-1-447566 DV23 66159-91-363381 DV 5 419758-1-427175 DV97 2049827-1-747835 DV37 866-176-101773 DV 1 337-400-72743 DV78 890666-1-512616 DV45 1706379-1-687593 DV60 283658-1-407733 DV63 155625946-2-2016 DV00 1454639-1-638870 DV93 406984-1-425359 DV70 29440-104-236201 DV20 1019-225-108400 DV92 30302-143-238170 DV78 568933-1-446239 DV 3 825-543-101039 DV95 1574237-1-661345 DV 0 219432-1-398251 DV 4 2578686-1-830622 DV85 24627-1-367362 DV40 6606-136-75525 DV21 155624335-2-2016 DV28 370948-1-420312 DV29 59849-1-372370 DV44 539423-1-441401 DV40 2218524-1-776090 DV 1 898-241-102416 DV63 1669246-1-679360 DV10 212971-1-263 DV37 30747-40-240144 DV93 155593213-2-2015 DV 0 18592-149-171941 DV78 580-466-120204 DV33 472-520-105024 DV39 358157-1-418546 DV 7 2278610-1-2148 DV20 186-505-46878 DV80 410-468-90986 DV47 210550-1-396820 DV58 644-570-114659 DV12 155604285-2-2015 DV72 2451381-1-812308 DV80 515924-1-437913 DV75 2182158-1-770482 DV 9 990445-1-534073 DV 0 2636962-1-838889 DV45 2327456-1-793996 DV96 511078-1-437311 DV94 2424000-1-808259 DV 0 63942-78-356454 DV47 2301555-1-789993 DV19 155647984-2-2017 DV60 396-569-88934 DV99 30170-22-237573 DV19 1623537-1-670664 DV72 835607-1-502581 DV22 155657784-2-2017 DV70 155589772-2-2014 DV 8 297-154-64691 DV 1 652-446-131292 DV 9 50871-26-319483 DV54 627-549-108161 DV 4 2182171-1-770489 DV 7 155668678-2-2018 DV84 342-240-75526 DV50 305-414-68335 DV49 204-394-49730 DV 0 939572-1-523411 DV40 627-18-106521 DV23 53286-102-327332 DV35 1820287-1-1706 DV75 1346970-1-616307 DV93 2630377-1-837981 DV10 404934-1-425041 DV12 30773-73-240340 DV 8 870-74-102345 DV77 12793-123-126569 DV90 1970964-1-735384 DV37 1508-31-30247 DV 9 155658360-2-2017 DV13 820138-1-500016 DV 8 31301-11-242424 DV 1 798-434-122952 DV37 1176195-1-577196 DV38 521347-1-438253 DV70 155698228-2-2020 DV68 1245614-1-592096 DV29 42928-69-289713 DV22 1412728-1-1473 DV 2 318-490-70786 DV85 722-40-141442 DV11 749185-1-479676 DV68 21094-39-189991 DV48 155671731-2-2018 DV 5 276745-1-406809 DV 6 39160-2-274372 DV03 1486616-1-1504 DV39 1647259-1-674887 DV 1 12561-16-124551 DV78 853111-1-505797 DV30 356-19-77860 DV12 155615059-2-2015 DV62 300303-1-410024 DV20 121-321-32351 DV45 337-297-72453 DV95 902679-1-515225 DV84 62137-36-351360 DV54 1817419-1-708382 DV51 1277643-1-599680 DV72 860-537-101447 DV 9 2162963-1-767296 DV 0 47028-19-305805 DV18 30387-20-238537 DV 1 417-139-92433 DV72 42599-2-288539 DV90 1031-503-116426 DV83 2866-1-364241 DV84 79324-1-960 DV40 637305-1-457383 DV65 242506-1-401841 DV60 2158079-1-766480 DV11 380241-1-421590 DV31 32095-49-246231 DV30 6709-169-76320 DV64 65219-68-360495 DV20 828-314-151242 DV 2 155660186-2-2018 DV 4 2451764-1-812364 DV93 50033-16-316922 DV40 1315587-1-609387 DV94 456-145-98136 DV21 50656-2-318866 DV55 1617712-1-669626 DV14 2503609-1-819377 DV88 153843-1-386483 DV 9 1091-157-111481 DV40 67-501-20719 DV70 1281233-1-600583 DV93 155636329-2-2016 DV96 203-438-49939 DV84 38682-54-272473 DV 0 155614464-2-2015 DV18 155618602-2-2015 DV47 1442235-1-636269 DV20 2122574-1-1987 DV70 1910501-1-724391 DV83 1351606-1-617448 DV76 963942-1-528502 DV19 780179-1-487966 DV40

• 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