Description
- 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 )
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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
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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.
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Regarding the format the DV is always 2 digits.
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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).
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Examples (DV stands for "Digito Verificador", "Verifying Digit")
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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 usingpdftotext
)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
-
- 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):
-
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