Tax Alert

2017 Tax Calendar due dates update

Following is an updated summary of our 2017 Tax Calendar due dates for the months of November and December.

Form name Large Taxpayers  Other taxpayers
November 10    
FORM AS 2915.1 D
(Electronic filing through SURI)
Tax on Imports Monthly Return and payment
For the month of October Postponed
FORM AS 2970.1
(Electronic filing through SURI)
Declaration of Imports. Non-bonded importers - filed and paid on the date of introduction of items. Bonded importers - filed on the date of introduction and payment can be extended to the 10th day following the month of introduction
Replaced with manual procedures on introduction Replaced with manual procedures on introduction
FORM 480.9A
Payment Voucher of Tax Withheld on services rendered
In September and October In September and October
FORM SC 2225
Monthly Excise Tax Return and payment
For the month of October Postponed
November 15(1)    
FORM 499 R-1
Employer’s Monthly Deposit of Income Tax Withheld from Employees
For the months of September and October For the months of September and October
FORM 941
File through Electronic Federal Tax Payment System (EFTPS)
Employer’s Monthly Deposit of Social Security and Medicare Withheld from Employees
For the month of October For the month of October
FORM 480.9
Payment of Income Tax Withheld on dividends, partnerships distributions, interest and 10% penalty on IRA
For the months of August, September and October For the month of October
FORM 480.9A
Payment Voucher of Tax Withheld on distributable profits to stockholders of Subchapter N Corporations, estimated net income from Special Partnerships, Partnerships and judicial or extra judicial indemnification
For the months of August, September and October For the month of October
FORM 480.31
Deposit coupon of Income Tax Withheld at Source from Non-resident persons
For the months of August, September and October During previous month
FORM 480.32
Deposit coupon of Income Tax Withheld on Royalties, during the previous month, paid to Non-residents under section 6(k) of the Tax Incentives Act of 1998
For the months of August, September and October For the month of October
PERSONAL PROPERTY ESTIMATED TAX PAYMENT (Electronic filing on www.crimpr.net) 2017 Second Installment No Change No Change
November 21    
SALES AND USE TAX
Monthly Municipal Return and payment
Due date could vary per municipality Due date could vary per municipality
FORM AS 2915.1
(Electronic filing through SURI)
Sales and Use Tax Monthly Return and payment. (Includes Basic SUT, preexisting contracts and auctions, and Special 4% SUT)
For the month of October Postponed
November 30    
CHRISTMAS BONUS
(Act No. 148 of June 30, 1969, as amended by Act No. 7 of 1986). Last day for filing with the Secretary of Labor a statement of the company's economic situation, changes in financial position and corresponding annotations to request a total or partial exemption from the obligation to pay the Christmas Bonus
No Change  No Change
December 11    
FORM AS 2915.1 D
(Electronic filing through SURI)
Tax on Imports Monthly Return and payment
For the month of November  For the months of August, September, October and November
FORM AS 2970.1
(Electronic filing through SURI) Declaration of Imports. Non-bonded importers - filed and paid on the date of introduction of items. Bonded importers - filed on the date of introduction and payment can be extended to the 10th day following the month of introduction
Replaced with manual procedures on introduction. Replaced with manual procedures on introduction.
FORM 480.9A
Payment Voucher of Tax Withheld on services rendered
In November  In November
FORM SC 2225
Monthly Excise Tax Return and payment
For the month of November  For the months of September, October and November
December 15(2)    
Last day to pay Christmas bonus required by Act No. 148 of June 30, 1969, as amended  No change  No change
FORM 499 R-1
Employer’s Monthly Deposit of Income Tax Withheld from Employees
 For the month of November  For the month of November
FORM 941
File through Electronic Federal Tax Payment System (EFTPS)
Employer’s Monthly Deposit of Social Security and Medicare Withheld from Employees
 For the month of November  For the month of November
FORM 480.9
Payment of Income Tax Withheld on dividends, partnerships distributions, interest and 10% penalty on IRA
For the month of November  For the months of August, September and November
FORM 480.9A
Payment Voucher of Tax Withheld on distributable profits to stockholders of Subchapter N Corporations, estimated net income from Special Partnerships, Partnerships and judicial or extra judicial indemnification
For the month of November  For the months of August, September and November
FORM 480.31
Deposit coupon of Income Tax Withheld at Source from Non-resident persons during previous month
For the month of November  For the months of August, September and November
FORM 480.32
Deposit coupon of Income Tax Withheld on Royalties, during the previous month, paid to Non-residents under section 6(k) of the Tax Incentives Act of 1998
For the month of November  For the months of August, September and November
FORM 480.E-1
2017 P.R. Corporation and Partnership (calendar year corporations and partnerships) Estimated Tax Payment Voucher – Fourth Installment
 No change Also, third installment
FORM 480.E-1
2017 Individual Estimated Tax Payment Voucher – Third Installment.
 Not applicable  New due date
VOLUME OF BUSINESS DECLARATION – MUNICIPALITY OF SAN JUAN
(due date if 6th month extension was obtained)
New due date  New due date
December 20    
SALES AND USE TAX
Monthly Municipal Return and payment
Municipality of San Juan for the months of August, September, October and November
For the month of November  For the month of November
FORM AS 2915.1
(Electronic filing through SURI)  
Sales and Use Tax Monthly Return and payment (Includes Basic SUT, preexisting contracts and auctions, and Special 4% SUT)
For the month of November For the months of August, September, October and November 

1- For large taxpayers, other payments or deposits due in the months of September and October which are not listed will be postponed to this date.  (back to top)

2- For other taxpayers, other payments or deposits due in the months of September and October which are not listed will be postponed until this date.  (back to top)

Please contact our Tax Department should additional information is required regarding this or any other tax issue.  We will be glad to assist you.