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April 25, 2022

Puerto Rico extends due date for volume of business declarations

Puerto Rico's Office of Management and Budget (OMB) has extended (Circular Letter 003-2022) the due date for filing the volume of business declarations and extension requests from April 25, 2022 to May 2, 2022. Taxpayers that pay the tax due with the volume of business declaration filing or extension request may apply a 5% discount to the amount due.

Taxpayers that have their extension request granted for the maximum six-month period must file their volume of business declarations on or before November 2, 2022.

For more information on extended due dates, see Tax Alerts 2022-0591 and 2022-0601.


The volume of business declaration or extension request is due annually on or before the fifth business day after April 15. Due to the extension of the income tax return due date until April 25, 2022 (for individuals and calendar year-end taxpayers), the OMB recognized that the due date for filing the volume of business declaration or extension request should be extended to May 2, 2022.


Contact Information
For additional information concerning this Alert, please contact:
State and Local Taxation Group
   • Rosa M. Rodríguez (
   • Pablo Hymovitz Cardona (
   • María T. Riollano (
   • Alberto J. Rossy (
   • Alexandra M. Pérez (
   • Carla J Diaz (
   • Karol I. Santiago (
   • Marcel Ramos (
   • Isabel Rivera (
   • Noeliz Suarez (
   • David Montanez-Miranda (
   • Luz Grycell Rivera (