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27 May 2026

Puerto Rico Treasury Department extends due date for filing the Monthly Sales and Use Tax Return and depositing the tax from May 20th to May 29th

In Administrative Determination 26-03, the Puerto Rico Treasury Department (PRTD) has extended the due date for filing the Monthly Sales and Use Tax Return for April and paying the corresponding sales and use tax (SUT) from May 20, 2026 to May 29, 2026. The PRTD extended the due date because the Unified Internal Revenue System (SURI) experienced technical issues, making it difficult for merchants to access the system to file their returns and make payments. If a merchant files the return and pays the SUT on or before May 29, 2026, the PRTD will not impose penalties.

Implications

This constitutes a one-time extension to the deadline for filing the SUT return for the April 2026 period. Merchants should monitor their SURI account to confirm no penalties are imposed. If penalties are imposed, merchants need to submit a request to eliminate the penalty through the SURI account along with filing and payment evidence and copy of Administrative Determination 26-03.

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Contact Information

For additional information concerning this Alert, please contact:

State and Local Taxation Group

Published by NTD’s Tax Technical Knowledge Services group; Jennifer Mannetta, legal editor

Document ID: 2026-1137

 

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