Puerto Rico Treasury Extends Filing, Payment Deadline for April 2026 Sales, Use Tax Report on Imports

The Puerto Rican Treasury May 20 issued Administrative Determination No. 26-03, extending the filing and payment deadline for a specified April 2026 sales and use tax (IVU) report on imports, due to technical issues with the Unified Internal Revenue System (SURI). The determination includes: 1) the extension, to May 29 from May 20, of the deadline to file the monthly IVU and import plan for April and to pay the IVU; 2) the waiver of penalties for filing and paying by the extended deadline; and 3) the possibility for taxpayers charged penalties to submit a request in their SURI account ...