Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

April 12, 2021

Puerto Rico’s Department of State extends due date to file the 2020 corporate annual reports, pay limited liability company annual fee and request extensions

In Administrative Order 2021-02, the Puerto Rico Department of State extended the due date from 15 April 2021 to 17 May 2021 for filing the 2020 corporate annual reports, paying limited liability company (LLC) annual fees and requesting an extension of time to file the annual reports.

Entities that request an extension to file the corporate annual reports will have until 19 July 2021, to file the reports. LLCs, however, must still pay the LLC annual fee of $150 on or before 17 May 2021.

In addition, entities may request a second extension to file the annual reports on or before 19 July 2021. The second extension will extend the time to file the annual reports to on or before 20 September 2021. To benefit from this second extension, the interested party must have requested the first extension by the due date through the Registry of Corporations and Entities website and pay the corresponding $30 fee.

The reports, annual fees and extension requests must be filed through the Department of State’s Registry of Corporations and Entities.


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

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


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more