The Puerto Rico Department of Treasury issued on March 25, 2020, Administrative Determination No. 20-09 (“AD 20-09”) and Administrative Determination 20-10 (“AD 20-10”) to address certain tax obligations, extension of filing dates, among other measures in an effort to continue to provide Puerto Rico taxpayers relief of certain obligations in light of the Coronavirus (COVID-19) pandemic.

Administrative Determination No. 20-09

Under AD 20-09, Treasury will not impose interest, surcharges, or penalties if the returns are filed and the payments are deposited on or before the dates listed below. In addition, Treasury extended the expiration date of internal revenue licenses and bonds.

Sales and Use Taxes (“SUT”)

• Monthly SUT Return (Form 2915) – The dates to file this return and deposit the corresponding payment without the imposition of interest, surcharges, or penalties are:

Month	Date
February	April 20, 2020
March	May 20, 2020
April	June 20, 2020
May	July 20, 2020

 

• Monthly Import Return (Form 2915D) – The dates to file this return and deposit the corresponding payment without the imposition of interest, surcharges, or penalties are:

Month	Date
March	May 10, 2020
April	June 10, 2020
May	July 10 2020

 

• Bimonthly SUT Payments – No penalties will be assessed for failure to deposit bimonthly SUT payments during the months of March, April, May, and June 2020 as long as the total SUT owed is paid on the date of filing the Monthly SUT Return for that period.

Income Taxes

The dates to file income tax returns without the imposition of interest, surcharges, or penalties is as follows:

• Returns due March 15, 2020 – June 15, 2020 (this includes any return whose deadline was postponed to March 16, 2020).
• Returns due April 15, 2020 – July 15, 2020.
• Returns due May 15, 2020 or June 15, 2020 – July 15, 2020.

Taxpayers may file a Request for Extension of Time to File via SURI on or before the date mentioned above and such Request will be deemed filed on time.

2019 Informative Returns

The dates to file informative returns corresponding to taxable year 2019 without the imposition of interest, surcharges, or penalties is May 15, 2020. Specifically, this applies to the following informative returns, among others: 480.5, 480.6A, 480.6B, 480.6D, 480.6G, 480.6SP, 480.6SP.2, 480.7, 480.7B, 480.7B.1, 480.7C, 480.7C.1, or 480.7E (“Informative Returns”).

All Other Returns, Forms, and Payments

In the case of those returns, declarations, forms, transactions and payments of all other taxes administered by Treasury that are not related to the payment of income taxes, SUT, excise taxes, including the Act 154-2010 excise tax on foreign corporations, taxes on alcoholic beverages, or Informative Returns, (“Other Returns”), the dates to file these returns and deposit the corresponding payment without the imposition of interest, surcharges, or penalties are the following:

• Returns due between March and April 2020 – same day of the month, but during the month of June 2020. For example, if the original deadline is March 20, 2020, then the new date is June 20, 2020.
• Returns due between May and June 2020 – same day of the month, but during the month of July 2020. For example, if the original deadline is May 20, 2020, then the new date is July 20, 2020.

Note that these new deadlines do not apply to returns or payments related to excise taxes, including the Act 154-2010 excise tax on foreign corporations, or taxes on alcoholic beverages.

Bonds and Internal Revenue Licenses

Bonds and Internal Revenue Licenses that have an expiration date between March 15, 2020 and April 30, 2020 are automatically extended to May 31, 2020.

Any return, form, declaration, payment, or deposit made by taxpayers within the dates established in AD 20-09 will be deemed timely filed and Treasury will not impose interest, surcharges, or penalties.

Administrative Determination No. 20-10

Under AD 20-10, Treasury established the following cash relief measures applicable to merchants and taxpayers affected by the Coronavirus (COVID-19) pandemic:

Waiver of penalties for failure to pay estimated taxes

Waives taxpayers from the penalties applicable for the failure to pay the first and second installment of the estimated tax for taxable year 2020. Such installments are due with the last two installments of the estimated tax for taxable year 2020.

Income tax withholding on payments for services rendered

Relieves withholding agents from the obligation to withhold income taxes on payments for services rendered made from March 23, 2020 until June 30, 2020.

• The service provider receiving the payments is not waived from the obligation to pay income taxes on such amounts.
• The person making the payment will have to report such payments in Form 480.6SP via SURI.
• The service provider may request the withholding agent to continue making the withholding as usual.

Certificate of Temporary Exemption – Resellers

Temporarily eliminates the requirement to pay SUT on the import or purchase of taxable items for resale by all merchants that have a valid Reseller Certificate from April 6, 2020 until June 30, 2020.

• Merchants with a valid Reseller Certificate will automatically receive via SURI a Certificate of Temporary Exemption.
• This exemption does not apply to imports or purchases of taxable items for use or consumption in Puerto Rico.

Credit of refunds and overpayments to other tax debts

Allows taxpayers to request that refunds that have been requested for overpayments of income taxes and excise taxes that are pending payment by Treasury, as well as the accumulated and unused amount of taxes paid on imports of taxable items for resale and that could not be used, be credited to other taxes owed to Treasury.

• Treasury will issue a separate determination establishing the rules and timing to request the credit such refunds and overpayments to other taxes.

Payment Plan 2019 Income Tax

Provides for installment payment plans for the payment of the income tax for the 2019 taxable year.

• Applies to taxpayers that have not filed an extension of time to file income taxes returns and do not have any other tax debts.
• The payment plan must be paid on a monthly basis by March 31, 2021.
• Treasury will issue a separate determination establishing the rules and procedure to request the credit such refunds and overpayments to other taxes.

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