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New Sales Tax Filing Alternative in Puerto Rico Announced September 19, 2014
Due to technical difficulties in the new Portal Integrado del Comerciante (PICO) system and other factors, the Treasury Department of Puerto Rico (Hacienda) issued two Administrative Determinations, DA 14-23 and DA 14-24. DA 14-23 informs all taxpayers mandated to file the Complementary Import Return as required by the Administrative Determination 14-20, that they are allowed to file that Complementary Import Return without attaching the previously required PDF file, providing details about the imports that cleared customs during the month of August without any payment of the use tax on imports. Initially, a PDF file was required to be remitted with the filing of the Complementary Import Return, and was considered a substitute for the Commercial Invoices needed to generate tax credits. As such, neither the Invoices nor the supporting PDF are required when submitting the Complementary Import Return. However, this DA 14-23 reminds taxpayers that they should retain all information related to goods imported to the Island for a period of at least 6 years. DA 14-24 temporarily allows taxpayers to file the Commonwealth’s monthly sales and use tax return electronically or by paper. The temporary authorization of paper returns applies to the August returns reported in September, and until the Hacienda provides otherwise. A copy of the return may be obtained from the offices of the Treasury Department of Puerto Rico or may be downloaded electronically at: http://www.hacienda.gobierno.pr/planillas_y_formularios/planillas_otras.html The mailing address for the return is:
Departamento de Hacienda PO Box 70125 San Juan, PR 00936-8125In addition, any related tax due may be paid by check, payable to the “Secretario de Hacienda”. Such check payments should be remitted with the sales and use tax return, and include/reference:
- IVU Modelo SC 2915,
- The name of the business,
- The EIN, and
- The period to which the payment applies
DA 14-24 also reminds taxpayers that the deadline for filing the sales tax return for transactions made during the month of August is extended to September 26, the due date for all months thereafter reverts back to the 20th. Please be aware that as a result of multiple changes made by the Hacienda to the sales tax requirements of Puerto Rico, there are now two versions of Form SC 2915: Form SC 2915 A & Form SC 2915 D. Form SC 2915 A reports standard sales and use taxes and Form SC 2915 D reports import use tax and is generally due online on the 10th of each month. Please note that the changes announced in DA 14-24 and discussed herein are only applicable to Form SC 2915 A, reporting the monthly standard sales and use tax on the Island. For an introductory overview of the Puerto Rico sales and use tax changes, please read “Sales Tax Changes in Puerto Rico (PICO)” or the Spanish version, Cambios En El Impuesto A Las Ventas De Puerto Rico.
