Due to the recent power outage in Puerto Rico that occurred on April 16, 2025, the Puerto Rico Department of Treasury and Office of Management and Budget extended the due dates for filing the Monthly Sales and Use Tax Return for March and the Volume of Business Declaration, respectively.

Specifically, in Administrative Determination 25-01, the Treasury Department extended the due date for filing the Monthly Sales and Use Tax Return for March from April 21, 2025, to April 28, 2025. In Circular Letter 005-2025, the Office of Management and Budget extended the due date for filing the Volume of Business Declaration or requesting an extension of time to file the declaration from April 23, 2025, to April 28, 2025.

Implications

The extension granted from the monthly sales and use tax obligation should apply to the municipal portion. Under Section 6084.14 of the Puerto Rico Internal Revenue Code, the municipal portion of the tax should be imposed on the same basis with the same exemptions and limitations as the state level sales and use tax. The platform used by various municipalities for the electronic filing and payment of the monthly municipal sales and use tax obligation has a notice that the obligation to file and pay for March 2025 has been extended to April 28, 2025. Additionally, any payments due with the Volume of Business Declaration, and the Monthly Sales and Use Tax Return must be paid on or before April 28, 2025. Any taxpayers that pay the amount due with the Volume of Business Declaration or the request for extension on or before April 28, 2025, will benefit from a 5% discount on the amount due.