The Puerto Rico Department of the Treasury has outlined mandatory electronic filing requirements, deadlines, and procedures for submitting the Corporate Income Tax Return for tax year 2025, including payment, documentation, and extension rules.
The Puerto Rico Department of the Treasury has issued Internal Revenue Circular Letter No. 26-06 on 13 March 2026, setting out the procedure for the electronic filing of the Corporate Income Tax Return for tax year 2025.
The guidance is issued under Section 1061.02 of the Puerto Rico Internal Revenue Code of 2011, as amended, which establishes the filing requirements for every corporation subject to taxation under Subtitle A of the Code. The Department confirmed that Form 480.2, Corporate Income Tax Return (“Corporate Return”), will continue to be used for filing purposes.
The Circular Letter reiterates that the Corporate Return must be filed exclusively by electronic means. This requirement applies to all corporations and limited liability companies classified as corporations required to file under Section 1061.02.
As a general rule, domestic or foreign corporations engaged in trade or business in Puerto Rico must file the Corporate Return no later than the fifteenth day of the fourth month following the close of the taxable year. For calendar-year taxpayers ending 31 December 2025, the filing deadline is 15 April 2026, while corporations with a fiscal year ending 31 May 2026 must file by 15 September 2026.
Electronic filing must be completed using one of the Department-certified programmes, which became available from 16 March 2026 via the Department’s website. Tax Return Specialists may also file returns electronically using private software, provided they use their Specialist ID and PIN issued through the Unified Internal Revenue System (SURI).
The Circular Letter also sets out procedures for submitting supporting documentation. Required evidence must be uploaded electronically through SURI no later than the fourth business day after the filing deadline, including extensions, or after the electronic filing date in cases of late submission. Once submitted, documents cannot be modified.
Where a Corporate Return is filed by a Tax Return Specialist, written authorisation is required to allow the Specialist to digitally sign the return. This is done Form SC 2909 A, which confirms that the taxpayer has reviewed and approved the return. The Specialist must retain this form, along with supporting identification and a copy of the return, for at least ten years.
For returns showing a balance due, payment must be made by the statutory deadline using approved methods, including through certified software or via SURI.
Taxpayers unable to meet the filing deadline may request an automatic extension by submitting Form SC 2644 electronically through SURI.
The provisions of Circular Letter CC RI 26-06 took effect immediately upon issuance.
