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)
