17 March 2020

Puerto Rico’s Treasury Department extends due date for returns and tax payments due in March because of COVID-19

In response to the COVID-19 pandemic, the Puerto Rico Treasury Department (PRTD) has extended (Administrative Determination (AD) 20-03) the due date for income tax returns and tax payments due in March to 15 April 2020. For returns and payments originally due 15 April 2020, the PRTD has extended the due date to 15 May 2020.

Additionally, pass-through entities with estimated tax payments due in March will have until 15 April 2020, to make those payments. Taxpayers with estimated tax payments originally due 15 April 2020, must make those payments on or before 15 May 2020.

Other taxes

In separate guidance, the PRTD extended the time to satisfy certain sales and use tax obligations and to file informative returns and other returns and payments due in the month of March to 15 April. A forthcoming Alert has details on this guidance.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Puerto Rico LLC, State and Local Taxation Group, San Juan

ATTACHMENT

Document ID: 2020-5391