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    Audit Tax Advisory Outsourcing Industries
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    Showing 8 of 8 content results
    Tax Alert Postponement of Puerto Rico Treasury Deparment’s tax due dates in light of Hurricane María
    As a result of the passing of Hurricane María through Puerto Rico on September 27, 2017, the Puerto Rico Treasury Department (“PRTD”) announced the postponement of various tax filing and payment due dates during the months of September and October 2017. Informative Bulletin 17-25 (“IB 17-25”) specifies the new due dates for some tax returns and/or payment of taxes.
    20 Oct 2017
    Audit Alert Presentation of discontinued operations in a classified balance sheet
    Questions have arisen in practice regarding the presentation of current and noncurrent assets and liabilities of a discontinued operation in the statement of financial position. In particular, stakeholders have questioned whether there are circumstances in which it is appropriate to classify as current all assets and liabilities of the discontinued operation.
    10 Oct 2017
    Tax Alert Caguas’ municipal business contribution is declared illegal
    On August 23, 2017, the San Juan Superior Court (the “Court”) held that the municipal business contribution imposed by the municipality of Caguas, known in Spanish as the “Aportación Empresarial Municipal”, was illegal and/or ultra vires.
    22 Sep 2017
    Tax Alert Filing and payment of taxes – new due dates for September 2017
    The Governor of Puerto Rico issued Executive Order No. OE-2017-45, declaring Puerto Rico as a State of Emergency due to Hurricane Irma. To such effect, on September 9, 2017, the Puerto Rico Treasury Department issued Internal Revenue Circular Letter 17-13 to announce the postponement of certain due dates to file and pay taxes that are due during the month of September 2017.
    13 Sep 2017
    Tax Alert Recent changes to Estate and Gift Taxes
    Gov. Ricardo Rosselló has signed into law Senate Bill No. 582, now referred to as Act No. 76 of 2017, to repeal estate and gift taxes in Puerto Rico for transfers of property made after December 31, 2017.
    11 Sep 2017
    Tax Insights Sales and Use Tax – Top 10 List
    Understanding the complexity of Puerto Rico Sales and Use Tax (“SUT”) is a great challenge for most merchants. During the past years there have been changes that significantly affected the Puerto Rico SUT. To provide basic guidance and understanding this top 10 SUT tips will help your business comply.
    19 Aug 2017
    Tax Insights Application of Sales and Use Tax to the medical cannabis industry
    Act 42-2017, was enacted on July 9, 2017 to establish the statutory framework applicable to the Medical Cannabis industry. To provide guidance on the provisions of the sales and use tax (SUT) as they relate to this industry, the Puerto Rico Treasury Department issued Administrative Determination 17-0 (DA 17-0) on July 20, 2017.
    07 Aug 2017
    Audit Alert Simplifying the presentation of debt issuance costs
    The Board has issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, with the purpose of reducing complexity in accounting standards.
    23 Feb 2017
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