Puerto Rico Revises Forms for Sales and Use Tax on Imports

October 9, 2014

Puerto Rico Revises the Title of the Forms to Report and Declare the Sales and Use Tax on Imports Yesterday, October 8, 2014, the Treasury Department of Puerto Rico (the Hacienda) issued Tax Policy Informative Bulletin 14-02, wherein the Hacienda provided that in order to avoid confusion among merchants and importers at the time they complete the Forms related to Sales/Use Tax payment on imports, the Department has decided to change the names of Form AS 2970.1 and AS 2915.1D. Form AS 2970.1, previously titled “Declaration of Imports for Use”, is hereinafter titled “Declaration of Imports”. Form AS 2915.1D, previously titled “Use Tax on Imports Monthly Returns”, is hereinafter titled “Tax on Imports Monthly Return”. The Hacienda further provided in Bulletin 14-02 that any previously issued Department publication or statement is deemed to be amended to account for the foregoing changes. As a reminder, Form AS 2970.1 is used to declare the goods imported to Puerto Rico. Form AS 2915.1D is used for reporting the use tax due on imported goods that were cleared from Customs without payment of the use tax on imports. Both Forms should be filed on-line through the PICO system of the Treasury Department of Puerto Rico, accessed at: https://comerciantes.hacienda.pr.gov. For more information and updates: To keep you updated, we’ve created a Puerto Rico “Hub” that houses the most up-to-date information we have been able to gather.  This Hub offers access to:

Click here to visit Taxware’s Puerto Rico Hub.

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