We took a dog to Panama several years ago. The process is quite tedious with
documentation of a vet check needed plus evidence of rabies and other vaccinations. I
recall that the requirements are listed somewhere on the Embassy/visa web sites. On arrival, which for us was Tocumen, an appointment is required with one of the Veterinary offices and they give clearance for the dog to enter the country, or go to quarantine if the
documentation is not in order. We were fine and the official at the
airport was extremely polite, and even called a couple of days later to make sure the dog had settled in OK. Bocas is probably more laid back, but best to follow all the requirements so your friend does not have to go into quarantine in less than ideal conditions. Departure is not a problem.