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October 17, 2022

Puerto Rico's Office of Management and Budget extends the due date for filing the 2022—2023 volume of business declaration to December 22, 2022, because of Hurricane Fiona

Because of Hurricane Fiona, the Puerto Rico Office of Management and Budget extended (Circular Letter 008-2022) to December 22, 2022, the due date for filing volume of business declarations for fiscal year 2022—2023 for taxpayers that requested a six-month extension in May 2022 and were required to file the declaration on or after September 30, 2022, and on or before November 2, 2022. For more information on volume of business declarations, see Tax Alert 2022-0675.


Taxpayers may have to submit audited financial statements and copies of certain pages of their income tax returns with their volume of business declarations. Therefore, they should plan to have those documents on hand, if needed.


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 (