Puerto Rico employers are to file a quarterly withholding return for payments made to independent contractors, the territory’s Departamento de Hacienda said April 6.
A new form, Form 480.6 SP-1, Quarterly Return of Tax Withheld on Payments for Services Rendered, is to be filed electronically using Puerto Rico’s SURI portal by the end of the month after the end of the quarter. The form is effective starting with the first quarter of 2019, meaning the first-quarter form would be due April 30, but the forms for the first and second quarters of 2019 are to both be due July ...
Learn more about Bloomberg Tax or Log In to keep reading:
Learn About Bloomberg Tax
From research to software to news, find what you need to stay ahead.
Already a subscriber?
Log in to keep reading or access research tools.