Puerto Rico’s Department of Treasury issued Internal Revenue Circular Letter No. 25-07 on 15 March 2025, which outlines the process for electronically filing corporate income tax returns for the 2024 tax year.
As stated in Internal Revenue Circular Letter No. 19-08, the corporation tax returns must be filed electronically by any corporation or limited liability company classified as a corporation. Circular Letter No. 25-07 further requires taxpayers filing a corporation return for the 2024 tax year to do so through a certified electronic filing program.
Starting 17 March 2025, these programmes will be available on the Treasury’s website: www.hacienda.pr.gov.
For the 2024 tax year, tax professionals can file corporation returns for clients using their preferred private software. For filing electronically, taxpayers must use the ID number and PIN from their SURI account.
Additionally, Circular Letter No. 25-07 provides instructions on how to file supporting documents for the Corporation Form electronically, due within four business days after the return deadline. The Circular also explains the rules for submitting supporting documents such as digital signatures, payments, and extension applications.
The deadline is set for the 15th of the fourth month after the tax year ends (for example, 15 April for a calendar year ending 31 December).
Taxpayers unable to file their 2024 Corporate Income Tax Return by the deadline may request an automatic extension by filing Form SC 2644 (Extension Request). For the 2024 tax year, the extension request must be filed electronically through a SURI account.
