Tax Alert
Filing and payment of taxes – new due dates for September 2017
13 Sep 2017Puerto Rico Internal Revenue Circular Letter No. 17-13
On September 6, 2017, the Governor of Puerto Rico issued Executive Order No. OE-2017-45, in which it declared Puerto Rico as a State of Emergency due to Hurricane Irma. To such effect, on September 9, 2017, the Puerto Rico Treasury Department (“PRTD”) issued Internal Revenue Circular Letter 17-13 (“CL 17-13”) to announce the postponement of due dates to file and pay certain taxes that are due during the month of September 2017 as follows:
| Form name | Form | Type of Tax | Original Due Date | New Due Date |
| August Monthly Excise Tax Return and payment | SC 2225 | Excise Tax | September 10, 2017 | September 18, 2017 |
| Four-Month Return on the Environmental Protection Deposit | SC 2222 | Excise Tax | September 10, 2017 | September 18, 2017 |
| Payment of Tax Withheld at Source on Services Rendered in August 2017 | 480.9A | Payroll / Withholding Tax | September 10, 2017 | September 18, 2017 |
| Tax on Imports Monthly Return and payment on imports in August 2017 (and tax payment for Bonded Importers) | SC 2915 D | SUT | September 10, 2017 | September 18, 2017 |
| Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010 | 480.36 | Income Tax | September 15, 2017 | September 22, 2017 |
| Payment of Income Tax Withheld at Source on Dividends, partnership distributions, interest and 10% penalty on IRA paid in August 2017 | 480.9 | Payroll / Withholding Tax | September 15, 2017 | September 22, 2017 |
| Payment of first semi-monthly SUT Deposit for the month of September 2017 | SURI | SUT | September 15, 2017 | September 22, 2017 |
| Payment of Tax Withheld at Source on Judicial or Extrajudicial Indemnification payments made in August 2017 | 480.9A | Payroll / Withholding Tax | September 15, 2017 | September 22, 2017 |
| Deposit of Income Tax Withheld at Source on payments made to non-residents during August 2017 | 480.31 | Payroll / Withholding Tax | September 15, 2017 | September 22, 2017 |
| Deposit of Tax Withheld at Source on Royalties paid during the month of August 2017 | 480.32 | Payroll / Withholding Tax | September 15, 2017 | September 22, 2017 |
| Employer’s Monthly deposit of Income Tax Withheld from Employees during August 2017 (applicable to employers with monthly deposit requirement) | 499 R-1 | Payroll / Withholding Tax | September 15, 2017 | September 22, 2017 |
| Payment of Tax Withheld on distributable profits from Partnerships, Special Partnerships, and N Corporation with calendar year | 480.9A | Income Tax | September 15, 2017 | September 22, 2017 |
| Estimated Tax Deposit Form – Net Income Attributable to Puerto Rico Sources Pursuant to Section 1123(f) of the Puerto Rico Internal Revenue Code, as amended -Third Installment - Individuals and Calendar year corporate taxpayers | 480.37 | Income Tax | September 15, 2017 | September 22, 2017 |
| Third Installment of Estimated Tax Payment for Individuals and Corporations with calendar year | 480.E-1 | Income Tax | September 15, 2017 | September 22, 2017 |
| Pass-Through Entities’ Informative Income Tax Return with fiscal year ended June 30, 2017 | 480.2 EC | Income Tax | September 15, 2017 | September 29, 2017 |
| Corporation Income Tax Return and Income Tax Return for Exempt Businesses under the Puerto Rico Incentives Programs with fiscal year ended May 31, 2017 | 480.2 480.30(II) |
Income Tax | September 15, 2017 | September 29, 2017 |
| Pass-Through Entities’ Informative Income Tax Return with fiscal year ended March 31, 2017, if timely filed a request for extension of time to file | 480.2 EC | Income Tax | September 15, 2017 | September 29, 2017 |
| Corporation Income Tax Return or Income Tax Return for Exempt Businesses under the Puerto Rico Incentives Programs with fiscal year ended February 28, 2017, if timely filed a request for extension to file | 480.2 480.30 (II) |
Income Tax | September 15, 2017 | September 29, 2017 |
| Sales and Use Tax Monthly Return and payment | SC 2915 | SUT | September 20, 2017 | September 20, 2017 *Original due date NOT extended |
| Payment of second semi-monthly SUT Deposit for the month of September 2017 | SURI | SUT | October 2, 2017 | October 2, 2017 *Original due date NOT extended |
