Puerto Rico Tax Calendar: September 2020

September 10

FORM 2915.1D

(Electronic filing through SURI] Tax on Imports Monthly Return and payment

FORM 2970.1

(Electronic filing through SURI] Declaration of imports, Non-bonded Importers-filed and paid on the date of introduction of items. Bonded Importers-filed on the date of introduction. Payment is extended to the 10th day of the month following the month of introduction.

FORM SC 2225

[Electronic filing through SURI) Monthly Excise Tax Return and payment.

September 15

FORM 499R-1

(Electronic filing] Employer’s Monthly Deposit of   income Tax Withheld from Employees for the month of August, if liability for the quarter is less than $2,500, no deposit is required.

FORM 480.9

Payment of Income Tax Withheld on dividends, partnerships distributions, interest and 10% penalty on IRA.

DEPOSITS THROUGH SURI

Payment of Tax Withheld on services rendered and judicial or extrajudicial indemnifications.

FORM 480.9EC

(Electronic filing through SURI] Payment Voucher of Tax Withheld on Distributable Share of Partners or Shareholders of Pass-Through Entities [calendar year entities]-Third installment.

FORM 480.31

[Electronic filing] Deposit coupon of Income Tax Withheld at Source from Non-resident person for the month of August in excess of $200.

FORM 480.32

[Electronic filing) Deposit coupon of Income Tax Withheld on Royalties, for the month of August, paid to Non-residents under section 6(k) of the Tax Incentives Act of 1998.

FORM 480.6 (EC)

[Electronic filing through SURI] Last day to deliver Informative Return[s] to Partners of Partnerships, Special Partnerships and Shareholders of Corporations of individuals [calendar year entities] if the 6-month automatic extension was obtained.

FORM 480.20(EC)

(Electronic filing through SURI) 2019 P.R.

Informative Income Tax Return Pass – Through Entity [Partnership, Special Partnership and Corporation of Individuals) [calendar year entities), if the 6-month automatic extension was obtained.

FORM 480.E-1

(Electronic filing through SURI) 2020 P.R. Individual, Corporation and Partnership Estimated Tax Payment Voucher [calendar year corporations]- Third Installment

DEPOSIT OF THE SALES AND USE TAX (IVU)

First Installment, Large taxpayers, and merchants with monthly sale tax deposits for the prior year in excess of $2,000.

September 21

SALES AND USE TAX – IVU

Monthly Municipal Return and payment.

FORM 2915.1

[Electronic filing through SURI] Sales and Use Tax Monthly Return and Payment [Includes Basic-SOT, preexisting contracts, and auctions, Special 4% SUT, and 6% reduced rate SUT].

September 30

DEPOSIT OF THE SALES AND USE TAX

Second Installment, Large taxpayers and merchants with monthly sale tax deposits for prior year in excess of $2,000.

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