On 27 February 2019, The Puerto Rico Treasury Department issued Internal Revenue Informative 19-06 to extend the filing date this year to 15 March 2019. The provisions of Bulletin No.19-06 are effective as from 27 February 2019.
Pursuant to Sections 1063.01, 1063.03, 1063.05, 1063.06 and 1063.10 of the Puerto Rico Internal Revenue Code of 2011, as amended, every person engaged in trade or business in Puerto Rico that makes payments for rents, compensations, benefits, interests, dividends, or services (among many others), must file an informative return with the Puerto Rico Treasury Department, along with an annual reconciliation statement, on or before February 28 of the year after the closing of its taxable year.
The Treasury Department extend the filing date of the following informative returns:
| Form number | Form name |
| 480.5 | Summary of the Informative Returns |
| 480.6A | Informative Return – Income Not Subject to Withholding |
| 480.6B | Informative Return – Income Subject to Withholding |
| 480.6B.1 | State of Annual Reconciliation of Income Subject to Withholding |
| 480.6D | Informative Return – Exempt and Excluded Income and Exempt Income Subject to Alternate Basic Contribution |
| 480.7 | Informative Return – Individual Retirement Account |
| 480.7B | Informative Return – Educational Contribution Account |
| 480.7B.1 | State of Annual Reconciliation of Withheld Contribution of Individual Retirement Accounts and Educational Contribution Accounts |
| 480.7C | Informative Return – Retirement Plans and Annuities |
| 48.7C.1 | State of Annual Reconciliation of Withheld Contribution of Retirement Plans and Annuities |
