Puerto Rico Treasury Issues Circular on 2025 Corporate Income Tax Electronic Filing, Payment

The Puerto Rican Department of Treasury March 13 issued Circular Letter No. 26-06, on electronic filing and payment of 2025 corporate income tax. The circular includes: 1) the electronic filing requirement for the corporation return; 2) the filing and payment deadline of the 15th of the fourth month after the close of the taxable year, for foreign and domestic corporations; 3) the requirement for taxpayers to use certified programs for tax preparation and electronic filing, with specialists permitted to file using private programs; 4) the electronic submission of supporting documentation by the fourth business day after the deadline, including extensions, ...