The Treasury Department of Puerto Rico issued Circular Letter 17-13 announcing the postponement of certain deadlines relating to the payment and filing of taxes – including sales tax. The postponements are intended to give businesses opportunity to recover from Hurricane Irma. By way of a quick summary:
- Sales tax, income tax and excise tax filings and payments that were due on September 10 are now due on September 18
- Most returns and payments due on September 15 will now be due on September 22
With respect to sales tax, the revised deadlines mean that the monthly sales tax return associated with payments for import transactions during the month of August will be due on September 18. Further, the first bi-weekly pre-payment of sales tax for September will now be due on September 22. However, the deadlines associated with the final return for August transactions (Form SC 2915) remains due on September 20. Likewise, the deadline for the second bi-monthly pre-payment of sales tax for September remains due on October 2
