14 September 2017 Puerto Rico issues additional guidance regarding the extension of due dates for certain tax filing and payment obligations due to Hurricane Irma Puerto Rico's Treasury Department (PRTD) has issued guidance (Information Bulletin (IB) 17-17) on Circular Letter (CL) 17-13, which postponed the due dates for certain tax filing and payment obligations as a result of the state of emergency declared by the Governor of Puerto Rico due to Hurricane Irma. (For more information on CL 17-13, see Tax Alert 2017-1468.) IB 17-17 clarifies that all returns, statements and payments originally due on September 10, 2017, are now due on September 18, 2017. All tax payments and deposits originally due on September 15, 2017, are now due on September 22, 2017. Returns or statements with corresponding payments originally due on September 15, 2017, are now due September 29, 2017. The PRTD did not include certain returns (e.g., Form 480.20(U)) with due dates on September 15 in the original list of extensions. As a result, there was confusion as to whether the due dates for those returns also were extended. The IB clarifies that all returns with due dates of September 15 are extended. Document ID: 2017-1499 |
