Client Alerts 
2018 Puerto Rico Tax Reform
On December 10, 2018 the Governor of Puerto Rico signed into law the Act No. 257-2018, which amends several provisions of the Puerto Rico Internal Revenue Code of 2011, including changes to the income tax rates, the determination of net income and the inclusion of an optional tax regime for self-employed individuals and service corporations. O&B .
Tax Alert: PR Treasury Announces Phase 2 of SURI
PR Treasury Department issued on 10/02/18 a bulletin to: (i) notify the types of taxes included in the 3 phases of implementation of the Internal Revenue Uniform System (SURI) and the corresponding launch dates and (ii) inform the transactions that will be available electronically through SURI once the launch of Phase 2 is completed. See full .
Sales and Use Tax on Internet Purchases and Other SUT Changes
On April 29, 2017, the Governor of Puerto Rico signed into law House Bill 849 (“Act 25-17”), which, in general, amends the Puerto Rico Internal Revenue Code of 2011, as amended (the “Code”), to impose a series of notification requirements regarding the Sales and Use Tax (“SUT”) on tangible personal property sold via Internet by .
Circular Letter of Internal Revenue No. 17-05 Taxpayer Rehabilitation Program
Puerto Rico Treasury Department implements a new Taxpayer Rehabilitation Program with the purpose of reforming and rehabilitating taxpayers through the execution of payment plans on outstanding tax debts as adopted by Circular Letter of Internal Revenue No. 17-05, issued on March 17, 2017.
Client Alerts
2018 Puerto Rico Tax Reform
On December 10, 2018 the Governor of Puerto Rico signed into law the Act No. 257-2018, which amends several provisions of the Puerto Rico Internal Revenue Code of 2011, including changes to the income tax rates, the determination of net income and the inclusion of an optional tax regime for self-employed individuals and service corporations. O&B .
Tax Alert: PR Treasury Announces Phase 2 of SURI
PR Treasury Department issued on 10/02/18 a bulletin to: (i) notify the types of taxes included in the 3 phases of implementation of the Internal Revenue Uniform System (SURI) and the corresponding launch dates and (ii) inform the transactions that will be available electronically through SURI once the launch of Phase 2 is completed. See full .
Sales and Use Tax on Internet Purchases and Other SUT Changes
On April 29, 2017, the Governor of Puerto Rico signed into law House Bill 849 (“Act 25-17”), which, in general, amends the Puerto Rico Internal Revenue Code of 2011, as amended (the “Code”), to impose a series of notification requirements regarding the Sales and Use Tax (“SUT”) on tangible personal property sold via Internet by .
Circular Letter of Internal Revenue No. 17-05 Taxpayer Rehabilitation Program
Puerto Rico Treasury Department implements a new Taxpayer Rehabilitation Program with the purpose of reforming and rehabilitating taxpayers through the execution of payment plans on outstanding tax debts as adopted by Circular Letter of Internal Revenue No. 17-05, issued on March 17, 2017.
T 787.764.8181 / 787.622.8181 F 787.753.8944 E info@oneillborges.com 