On 15 March 2020, Governor of Puerto Rico has issued Executive Order No OE-2020-023 ordering a lockdown in Puerto Rico. Pursuant to, Puerto Rico Treasury Department (PRTD) extended tax filing deadlines.

  • PRTD has extended the due date for income tax returns and tax payments due in March to April 15, 2020. For returns and payments originally due 15 April 2020, the PRTD has extended the due date to 15 May 2020;
  • In addition, pass-through entities with estimated tax payments due in March will have until 15 April 2020, to make those payments. Taxpayers with estimated tax payments originally due 15 April 2020, must make those payments on or before 15 May 2020;
  • The time to satisfy certain sales and use tax obligations and to file informative returns and other returns and payments due in March is extended to 15 April 2020;
  • The PRTD will not impose penalties in certain cases according to Informative Bulletin 20-08.