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• If you go to the online website to verify the DV (https://etax2.mef.gob.pa/etax2web/Login.aspx then go to Registro, and then to Dígito Verificador, then select Juridica in the form)
• Then enter the values to verify 253-92-57027 it indeed returns a DV 76 and it identifies a company.
• If then you try again adding leading zeroes it still returns the same DV, but it gives some error.

IMHO this error might happen because in their database probably the RUC are stored without the zeroes, and then the website doesn't find a match.

I have quickly checked and I didn't find any example with those leading zeroes, but we also have to keep in mind that in order for the algorithm to work it requires all those zeroes.

In other words, I don't know whether the version with the zeroes and no separators is invalid or not. What do you think?