On 3 August 2020, the Puerto Rico Treasury Department has published Administrative Determination No. 20-20 of 31 July 2020 postponing all filing and payment deadlines until 7 August 2020 that were due 31 July 2020 due dates due to Isaias (Tropical Storm).
The Treasury Department has also waived: (i) penalties for non-compliance with the bi-monthly sales and use tax (SUT) installments of July 2020, provided the total SUT due for the said month is paid by 20 August 2020 with the SUT monthly return for July 2020, (ii) late-filing and late-payment penalties on any return, form, tax withholding, estimated income tax, excise tax and SUT payments that were due on 31 July 2020, if the taxpayer complies with the applicable tax filing or payment no later than by 7 August 2020
