Puerto Rico Treasury Extends Filing, Payment Deadline for March 2025 Sales, Use Tax

The Puerto Rican Treasury April 18 issued Administrative Determination No. 25-01, extending the deadline to file and pay monthly sales and use tax (SUT) due to an island-wide power outage. The determination includes: 1) an extension to April 28 from April 21 of the March 2025 SUT filing and payment deadline; 2) that no penalties will be imposed for filings and payments submitted by the extended deadline; and 3) that if the system imposes a penalty, taxpayers must submit a penalty elimination request online, with evidence of filing and payment and a copy of the Administrative Determination. The determination took ...