{"id":40908,"date":"2026-05-26T15:02:26","date_gmt":"2026-05-26T20:02:26","guid":{"rendered":"https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=40908"},"modified":"2026-05-26T15:02:29","modified_gmt":"2026-05-26T20:02:29","slug":"normativa-2","status":"publish","type":"page","link":"https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=40908","title":{"rendered":"Normativa"},"content":{"rendered":"<div id='layer_slider_1'  class='avia-layerslider main_color avia-shadow  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  container_wrap sidebar_right'  style='height: 301px; max-width: 1310px; margin: 0 auto;'  ><\/div><div id='after_layer_slider_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-40908'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-lb2b6o03-2f0356d48855ffa56c043d24c1011904 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1 style=\"color: #7a7a7a; font-size: 38px; text-align: center; font-style: Sans-serif; text-shadow: 0px 0px 10px rgba(0, 0, 0, 0.3);\"><strong>Normativa<\/strong><\/h1>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5kea86i-c7c4027c68eb7485be8e477449b5f10f\">\n#top .hr.hr-invisible.av-5kea86i-c7c4027c68eb7485be8e477449b5f10f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-5kea86i-c7c4027c68eb7485be8e477449b5f10f hr-invisible  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-mph2y2oh-c679ceaf13752898de80e65ce3691ebf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1 style=\"text-align: left;\"><span style=\"color: #7a7a7a;\"><span style=\"font-size: 28px;\">C\u00d3DIGO PROCESAL PENAL<\/span><\/span><\/h1>\n<\/div><\/section>\n<div  class='flex_column av-5bay3sa-4009be48fc54438feea5b0f19d9d7d2a av_one_full  avia-builder-el-4  el_after_av_textblock  el_before_av_textblock  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mph4k3jb-f52cf0c4607351935dca6fccb2c6a1a5\">\n#top .avia-icon-list-container.av-mph4k3jb-f52cf0c4607351935dca6fccb2c6a1a5 .iconlist_icon{\ncolor:#781446;\n}\n#top .avia-icon-list-container.av-mph4k3jb-f52cf0c4607351935dca6fccb2c6a1a5 .iconlist_icon svg:first-child{\nstroke:#781446;\nfill:#781446;\n}\n<\/style>\n<div  class='avia-icon-list-container av-mph4k3jb-f52cf0c4607351935dca6fccb2c6a1a5  avia-builder-el-5  avia-builder-el-no-sibling '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-big av-mph4k3jb-f52cf0c4607351935dca6fccb2c6a1a5 avia-iconlist-animate'>\n<li><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf' title='Ley 63 de 28 de agosto de 2008'  class='iconlist_icon av-mph4aorl-06093e901eb079e4de9174994ca84d90 avia-font-fontawesome avia-iconfont avia-font-fontawesome'><span class='av-icon-char' data-av_icon='\ue82f' data-av_iconfont='fontawesome' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf&#039; title=&#039;Ley 63 de 28 de agosto de 2008&#039;&gt;Ley 63 de 28 de agosto de 2008&lt;\/a&gt;\"><h4 class='av_iconlist_title iconlist_title  '  itemprop=\"headline\" ><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf' title='Ley 63 de 28 de agosto de 2008'>Ley 63 de 28 de agosto de 2008<\/a><\/h4><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">que adopta el C\u00f3digo Procesal Penal.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf' title='Ley 48 de 1 de septiembre de 2009'  class='iconlist_icon av-mph4aorl-4-985142f14cafc28166124ef38104ad7b avia-font-fontawesome avia-iconfont avia-font-fontawesome'><span class='av-icon-char' data-av_icon='\ue82f' data-av_iconfont='fontawesome' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf&#039; title=&#039;Ley 48 de 1 de septiembre de 2009&#039;&gt;Ley 48 de 1 de septiembre de 2009&lt;\/a&gt;\"><h4 class='av_iconlist_title iconlist_title  '  itemprop=\"headline\" ><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2026\/05\/Ley-63-de-28-de-agosto-de-2008-que-adopta-el-Codigo-Procesal-Penal.pdf' title='Ley 48 de 1 de septiembre de 2009'>Ley 48 de 1 de septiembre de 2009<\/a><\/h4><\/header><div class='iconlist_content '  itemprop=\"text\" ><p style=\"text-align: justify;\">que modifica art\u00edculos del C\u00f3digo Procesal Penal.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/div><section  class='av_textblock_section av-mph4lizn-d1b6050ccc68ce678a21c8d0036eb173 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1 style=\"text-align: left;\"><span style=\"color: #7a7a7a;\"><span style=\"font-size: 28px;\">CONSTITUCI\u00d3N POL\u00cdTICA<\/span><\/span><\/h1>\n<\/div><\/section><\/p>\n<div  class='flex_column av-5ow4to-bd508db2822ae464e56b2b01c2fcc4e9 av_one_full  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mph4va52-b8ed51e661671e41afaed6d5484e24d2\">\n#top .avia-icon-list-container.av-mph4va52-b8ed51e661671e41afaed6d5484e24d2 .iconlist_icon{\ncolor:#781446;\n}\n#top .avia-icon-list-container.av-mph4va52-b8ed51e661671e41afaed6d5484e24d2 .iconlist_icon svg:first-child{\nstroke:#781446;\nfill:#781446;\n}\n<\/style>\n<div  class='avia-icon-list-container av-mph4va52-b8ed51e661671e41afaed6d5484e24d2  avia-builder-el-8  avia-builder-el-no-sibling '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-big av-mph4va52-b8ed51e661671e41afaed6d5484e24d2 avia-iconlist-animate'>\n<li><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2021\/05\/Constitucion-Politica-de-la-Republica-de-Panama-de-1972-con-sus-reformas.pdf' title='Constituci\u00f3n Pol\u00edtica de la Rep\u00fablica de Panam\u00e1'  class='iconlist_icon av-mph4v6uz-92e64086f55dc05766255bc4e68f0b82 avia-font-fontawesome avia-iconfont avia-font-fontawesome'><span class='av-icon-char' data-av_icon='\ue82f' data-av_iconfont='fontawesome' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2021\/05\/Constitucion-Politica-de-la-Republica-de-Panama-de-1972-con-sus-reformas.pdf&#039; title=&#039;Constituci\u00f3n Pol\u00edtica de la Rep\u00fablica de Panam\u00e1&#039;&gt;Constituci\u00f3n Pol\u00edtica de la Rep\u00fablica de Panam\u00e1&lt;\/a&gt;\"><h4 class='av_iconlist_title iconlist_title  '  itemprop=\"headline\" ><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/wp-content\/uploads\/2021\/05\/Constitucion-Politica-de-la-Republica-de-Panama-de-1972-con-sus-reformas.pdf' title='Constituci\u00f3n Pol\u00edtica de la Rep\u00fablica de Panam\u00e1'>Constituci\u00f3n Pol\u00edtica de la Rep\u00fablica de Panam\u00e1<\/a><\/h4><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/div><section  class='av_textblock_section av-mph4w63r-44d812cd8d08b5fcf0fb0007fbcf459c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1 style=\"text-align: left;\"><span style=\"color: #7a7a7a;\"><span style=\"font-size: 28px;\">LEY<\/span><\/span><\/h1>\n<\/div><\/section><\/p>\n<div  class='flex_column av-1a8gabw-197073650e006df261bfcbb6739e6455 av_one_full  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mph54v6o-984059abcf6df170e728e64bcb194a5a\">\n#top .avia-icon-list-container.av-mph54v6o-984059abcf6df170e728e64bcb194a5a .iconlist_icon{\ncolor:#781446;\n}\n#top .avia-icon-list-container.av-mph54v6o-984059abcf6df170e728e64bcb194a5a .iconlist_icon svg:first-child{\nstroke:#781446;\nfill:#781446;\n}\n<\/style>\n<div  class='avia-icon-list-container av-mph54v6o-984059abcf6df170e728e64bcb194a5a  avia-builder-el-11  avia-builder-el-no-sibling '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-big av-mph54v6o-984059abcf6df170e728e64bcb194a5a avia-iconlist-animate'>\n<li><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=26986' title='Leyes'  class='iconlist_icon av-mph54s4i-c60fa63edf8f479abae0248077a82302 avia-font-fontawesome avia-iconfont avia-font-fontawesome'><span class='av-icon-char' data-av_icon='\ue82f' data-av_iconfont='fontawesome' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=26986&#039; title=&#039;Leyes&#039;&gt;Leyes&lt;\/a&gt;\"><h4 class='av_iconlist_title iconlist_title  '  itemprop=\"headline\" ><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=26986' title='Leyes'>Leyes<\/a><\/h4><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/div><section  class='av_textblock_section av-mph561ae-1cbf6af99c80a298ce84213bac801311 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1 style=\"text-align: left;\"><span style=\"color: #7a7a7a;\"><span style=\"font-size: 28px;\">FIRMA ELECT\u00d3NICA<\/span><\/span><\/h1>\n<\/div><\/section><\/p>\n<div  class='flex_column av-pi3ado-1189fb3c97d4e50aca76768b5dc53229 av_one_full  avia-builder-el-13  el_after_av_textblock  el_before_av_hr  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mph58j4p-0747f411d591af750306b1a0a08ab23d\">\n#top .avia-icon-list-container.av-mph58j4p-0747f411d591af750306b1a0a08ab23d .iconlist_icon{\ncolor:#781446;\n}\n#top .avia-icon-list-container.av-mph58j4p-0747f411d591af750306b1a0a08ab23d .iconlist_icon svg:first-child{\nstroke:#781446;\nfill:#781446;\n}\n<\/style>\n<div  class='avia-icon-list-container av-mph58j4p-0747f411d591af750306b1a0a08ab23d  avia-builder-el-14  avia-builder-el-no-sibling '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-big av-mph58j4p-0747f411d591af750306b1a0a08ab23d avia-iconlist-animate'>\n<li><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=25103' title='Firma Electr\u00f3nica Calificada - Base Legal'  class='iconlist_icon av-mph586ya-a1f741965213f5c467146a143642c156 avia-font-fontawesome avia-iconfont avia-font-fontawesome'><span class='av-icon-char' data-av_icon='\ue82f' data-av_iconfont='fontawesome' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=25103&#039; title=&#039;Firma Electr\u00f3nica Calificada - Base Legal&#039;&gt;Firma Electr\u00f3nica Calificada - Base Legal&lt;\/a&gt;\"><h4 class='av_iconlist_title iconlist_title  '  itemprop=\"headline\" ><a href='https:\/\/www.fiscaliadecuentas.gob.pa\/?page_id=25103' title='Firma Electr\u00f3nica Calificada - Base Legal'>Firma Electr\u00f3nica Calificada - Base Legal<\/a><\/h4><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1tkskq2-5b277aab2fb162c75750a9f769bbc147\">\n#top .hr.hr-invisible.av-1tkskq2-5b277aab2fb162c75750a9f769bbc147{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1tkskq2-5b277aab2fb162c75750a9f769bbc147 hr-invisible  avia-builder-el-15  el_after_av_one_full  el_before_av_one_half '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p>\n<div  class='flex_column av-1d8i5vu-0a8c65c2463430ee3202b4f215253119 av_one_half  avia-builder-el-16  el_after_av_hr  avia-builder-el-last  first flex_column_div  '     ><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":23,"featured_media":0,"parent":7730,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-40908","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/pages\/40908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=40908"}],"version-history":[{"count":2,"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/pages\/40908\/revisions"}],"predecessor-version":[{"id":40985,"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/pages\/40908\/revisions\/40985"}],"up":[{"embeddable":true,"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=\/wp\/v2\/pages\/7730"}],"wp:attachment":[{"href":"https:\/\/www.fiscaliadecuentas.gob.pa\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=40908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}