Puerto Rico Tax Calendar – Department of Treasury of Puerto Rico

Puerto Rico Tax Calendar – Department of Treasury of Puerto Rico

This tax calendar and its content are provided for informational purposes only. You should not act or conclusion based solely on the material and content provided here. Porto Capital is not responsible for errors or omissions of the taxpayer as a result of use of the material herein provided. In addition, this material is continuously under review and the user must use it at your own risk. If in doubt you should contact the Taxpayer Services Department of Revenue and / or seek advice from a professional.

January

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

January 10

SC 2225

Monthly Return of Excise and payment

Imports

January 10

SC 2222

Quarterly Return on Environmental Protection Deposit

Imports

January 10

SC 2233

Quarterly Return on Environmental Protection Deposit

Imports

January 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

January 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

January 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

January 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

January 15

SC 2234

Claim Excise on Gasoline and Diesel for Diplomats and Missions for the quarter ended December 31 previous

Imports

January 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

January 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

January 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

January 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

January 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

January 15

480.31

Deposit of taxes withheld at Source nonresidents during the previous month

Employer / Retention

January 15

480.32

Deposit on royalties taxes deducted at source during the preceding month

Employer / Retention

January 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

January 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Fourth Installment- Individual Taxpayers

Income Tax

January 15

480.E -1

Payment of the fourth installment of estimated tax - Individuals

Income Tax

January 20

SC 2915A

Monthly Return Sales and Use Tax and payment

IVU

January 31

SC 2788A

Donations Form (filed by the donor)

Tax Donations

January 31

480.36Q

Quarterly Excise Tax Return pursuant to Act 154-2010

Income Tax

January 31

499 R-1B

Employer's Quarterly Return of Income Tax Withheld

Employer / Retention

January 31

499R-2 / W-2 PR

Withholding for the previous calendar year

Employer / Retention

January 31

499 R-3

Reconciliation Statement of Income Tax Withheld

Employer / Retention

February

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

February 10

SC 2225

Monthly Return of Excise and payment

Imports

February 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

February 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU

February 10

PICO

Payment of Use Tax if Bonded Importers

IVU

February 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

February 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

February 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

February 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

February 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

February 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

February 15

480.31

Deposit of taxes withheld at Source nonresidents during the previous month

Employer / Retention

February 15

480.32

Deposit on royalties taxes deducted at source during the preceding month

Employer / Retention

February 15

480.5

Summary Fact Sheets

Employer / Retention

February 15

480.6A

Fact Sheets - Income Not Subject to Withholding

Employer / Retention

February 15

480.6B

Fact Sheets - Income Subject to Withholding

Employer / Retention

February 15

480.6D

Fact Sheets - Exempt Income and Income Subject to Alternate Basic Tax

Employer / Retention

February 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

February 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU

February 28

SC 2788A

Donations Form (filed by the donee)

Tax Donations

February 28

480.6B.1

Annual Reconciliation of Income Subject to Withholding

Employer / Retention

March

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

March 10

SC 2225

Monthly Return of Excise and payment

Imports

March 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

March 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

March 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

March 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

March 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

March 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

March 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

March 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

March 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

March 15

480.31

Deposit of taxes withheld at Source nonresidents during the previous month

Employer / Retention

March 15

480.32

Deposit of taxes over royalties deducted at source during the preceding month

Employer / Retention

March 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

March 15

480.8F

Fact Sheet on Income Trusts or Revocable Trusts to Benefit the Settlor (Grantor Trusts)

Income Tax

March 15

480.2I

Fact Sheet on Corporate Income Individuals

Income Tax

March 15

480.1E

Fact Sheet Income from Special Partnerships

Income Tax

March 15

480.1S

Fact Sheet on Corporate Income

Income Tax

March 15

480.1SC

Fact Sheet Income Combined Companies

Income Tax

March 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

March 31

480.6 F

Information Statement or Income Trusts Revocable Trusts for the benefit of the Settlor (Grantor Trusts) with calendar year

Income Tax

March 31

480.6 CPT

Disclosure Statement Corporation Special Workers calendar year

Income Tax

March 31

480.6 S

Income Disclosure Statement Companies with calendar year

Income Tax

March 31

480.6 SE

Information Statement Revenues from Special Partnerships with calendar year

Income Tax

March 31

CI 480.6

Information Statement of Corporate Income Individuals with calendar year

Income Tax

April

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

April 10

SC 2225

Monthly Return of Excise and payment

Imports

April 10

SC2233

Quarterly Return on Environmental Protection Deposit

Imports

April 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

April 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU

April 10

PICO

Payment of Use Tax if Bonded Importers

IVU

April 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

April 15

SC 2234

Claim Excise on Gasoline and Diesel for Diplomats and Missions for the quarter ended Mar 31 above.

Imports

April 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

April 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

April 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

April 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

April 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

April 15

480.6C

Fact Sheet on Income Subject to Withholding - Nonresidents

Employer / Retention

April 15

480.9A

Coupon Payment Withholding at Source - Indemnity Payments for Judicial or Extrajudicial

Employer / Retention

April 15

480.30

Annual Return of Income Tax Withheld at Source-Nonresident

Employer / Retention

April 15

480.31

Deposit of taxes withheld at Source nonresidents during the previous month

Employer / Retention

April 15

480.32

Deposit of taxes over royalties deducted at source during the preceding month

Employer / Retention

April 15

480.9A

Coupon Payment Withholding at Source - Distributable Profit Corporation shareholders Individuals with calendar year

Income Tax

April 15

480.9A

Coupon Payment Withholding at Source - Estimated Tax on Net Income from Special Partnerships and Corporations with calendar year

Income Tax

April 15

482C

Combined Payroll Partners and Individuals and Societies Members of Limited Liability Companies

Income Tax

April 15

480.2 (CPT)

Fact Sheet on Special Revenue Corporation Workers with calendar year

Income Tax

April 15

480.7 (OE)

Informative Return of Organization Exempt from Income Tax with calendar year

Income Tax

April 15

480.2

Income Tax Return for Corporations with calendar year

Income Tax

April 15

SC 2652

Distribution Deduction for Surtax Computation and Determination of Applicable Rate for Purposes of Income Surtax on Corporations Brutus Related Group

Income Tax

April 15

480.2 (Option 94)

Income Tax Return for Corporations with calendar year who accepted the Option 94

Income Tax

April 15

480.2 (Option 94)

Income Tax Return for companies with calendar year who accepted the Option 94

Income Tax

April 15

480.30 (II) DI

Income Tax Return for Exempt Businesses under the Incentive Program Puerto Rico Industrial Development Calendar Year

Income Tax

April 15

480.30 (II) DT

Income Tax Return for Exempt Businesses under the Incentive Program Puerto Rico Tourism Development in calendar year

Income Tax

April 15

480.30 (II) EV

Income Tax Return for Exempt Businesses under the Incentive Program Puerto Rico Green Energy calendar year

Income Tax

April 15

480.30 (II) C

Income Tax Return for Exempt Businesses under the Incentive Program Puerto Rico Film with calendar year

Income Tax

April 15

480.30 (II) LE

Income Tax Return for Exempt Businesses under the Incentive Program Special Laws of Puerto Rico with calendar year

Income Tax

April 15

480.8

Income Tax Return Trust (Estates and Trusts)

Income Tax

April 15

480.8 (Option 94)

Income Tax Return Trust (Estates and Trusts) (Option 94)

Income Tax

April 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - First Installment- Individual Taxpayers

Income Tax

April 15

480.E -1

Payment of the first installment of estimated tax - Individuals

Income Tax

April 15

480.E -1

Payment of the first installment of estimated tax - Corporations with calendar year

Income Tax

April 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - First Installment- Calendar year corporate Taxpayers

Income Tax

April 15

480.E -1

Payment of the first installment of estimated tax - Corporations copyright Option calendar year 94

Income Tax

April 15

482

Income Tax Return - Individuals

Income Tax

April 15

480.2 (AI)

Schedule of Special Tax of 4% of an International Insurer or an International Financial Institution

Income Tax

April 15

480.40D

Domestic Life Insurance Company Income Tax Return for calendar year taxpayer

Income Tax

April 15

480.40F

Foreign Life Insurance Company Income Tax Return for calendar year taxpayer

Income Tax

April 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU

April 30

480.36Q

Quarterly Excise Tax Return pursuant to Act 154-2010

Income Tax

April 30

499 R-1B

Employer's Quarterly Return of Income Tax Withheld

Employer / Retention

May

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

May 10

SC 2225

Monthly Return of Excise and payment

Imports

May 10

SC 2222

Quarterly Return on Environmental Protection Deposit

Imports

May 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

May 10

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

May 10

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

May 10

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

May 10

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

May 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

May 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

May 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

May 15

480.9A

Coupon Payment Withholding at Source - Indemnity Payments for Judicial or Extrajudicial

Employer / Retention

May 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

May 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

May 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

May 20

SC 2915A

Monthly Return of sales and use tax and payment

Employer / Retention

June

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

June 10

SC 2225

Monthly Return of Excise and payment

Imports

June 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

June 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

June 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

June 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

June 15

480.9A

Coupon Payment Withholding at Source - Indemnity Payments for Judicial or Extrajudicial

Employer / Retention

June 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

June 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

June 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

June 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Income Tax

June 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Income Tax

June 15

480.9

Coupon Payment Withholding at Source - Interest

Income Tax

June 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Income Tax

June 15

480.9A

Coupon Payment Withholding at Source - Distributable Profit Corporation shareholders Individuals with calendar year

Income Tax

June 15

480.9A

Coupon Payment Withholding at Source - Estimated Tax on Net Income from Special Partnerships and Corporations with calendar year

Income Tax

June 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Second Installment- Individual Taxpayers

Income Tax

June 15

480.E -1

Payment of the second installment of estimated tax - Individuals

Income Tax

June 15

480.E -1

Payment of the second installment of estimated tax - Corporations with calendar year

Income Tax

June 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Second Installment- Calendar year corporate Taxpayers

Income Tax

June 15

480.E -1

Payment of the second installment of estimated tax - copyright Option 94 companies with calendar year

Income Tax

June 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

June 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

June 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

July

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

July 10

SC 2225

Monthly Return of Excise and payment

Imports

July 10

SC 2233

Quarterly Return on the Deposit of Environmental Protection

Imports

July 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

July 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

July 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

July 15

SC 2234

Claim Excise on Gasoline and Diesel for Diplomats and Missions for the quarter ended 30 June preceding.

Imports

July 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

July 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

July 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

July 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

July 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

July 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

July 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

July 15

480.32

Deposit of Taxes on royalties withheld at source during the preceding month

Employer / Retention

July 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

July 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

July 31

480.36Q

Quarterly Excise Tax Return pursuant to Act 154-2010

Income Tax

July 31

499 R-1B

Employer's Quarterly Return of Income Tax Withheld

Employer / Retention

August

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

August 10

SC 2225

Monthly Return of Excise and payment

Imports

August 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

August 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

August 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

August 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

August 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

August 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

August 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

August 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

August 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

August 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

August 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

August 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

August 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

September

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

September 10

SC 2225

Monthly Return of Excise and payment

Imports

September 10

SC 2222

Quarterly Return on Environmental Protection Deposit

Imports

September 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

September 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

September 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

September 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

September 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

September 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

September 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

September 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

September 15

480.9A

Coupon Payment Withholding at Source - Indemnity Payments for Judicial or Extrajudicial

Employer / Retention

September 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

September 15

480.32

Deposit of taxes over royalties deducted at source during the preceding month

Employer / Retention

September 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

September 15

480.9A

Coupon Payment Withholding at Source - Distributable Profit Corporation shareholders Individuals with calendar year

Income Tax

September 15

480.9A

Coupon Payment Withholding at Source - Estimated Tax on Net Income from Special Partnerships and Corporations with calendar year

Income Tax

September 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Installment- Third Individual Taxpayers

Income Tax

September 15

480.E -1

Payment of the third installment of estimated tax - Individuals

Income Tax

September 15

480.E -1

Payment of the third installment of estimated tax - Corporations with calendar year

Income Tax

September 15

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Third Installment- Calendar year corporate Taxpayers

Income Tax

September 15

480.E -1

Payment of the third installment of estimated tax - copyright Option 94 companies with calendar year

Income Tax

September 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

October

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

October 10

SC 2233

Quarterly Return on Environmental Protection Deposit

Imports

October 10

SC 2225

Monthly Return of Excise and payment

Imports

October 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

October 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

October 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

October 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

October 15

SC 2234

Claim Excise on Gasoline and Diesel for Diplomats and Missions for the quarter ended September 30 previous

Imports

October 15

 

Payment of the balance of the tax determined on Form IT ONLY Individuals who accepted the payment in two installments

Income Tax

October 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

October 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

October 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

October 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

October 15

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

October 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

October 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

October 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

October 15

481.1

Return Credit for people 65 years or older and Compensatory Credit for Low Income Pensioners

Income Tax

October 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

October 31

480.36Q

Quarterly Excise Tax Return pursuant to Act 154-2010

Income Tax

October 31

499 R-1B

Employer's Quarterly Return of Income Tax Withheld

Employer / Retention

November

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

November 10

SC 2225

Monthly Return of Excise and payment

Imports

November 10

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

November 10

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

November 10

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

November 15

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

November 15

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

November 15

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

November 15

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

November 15

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

November 15

480.9A

Coupon Payment Withholding at Source - Indemnity Payments for Judicial or Extrajudicial

Employer / Retention

November 15

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

November 15

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

November 15

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

November 20

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

December

DATE

FORM NUMBER

NAME OF FORM

TYPE OF TAX

10 December

SC 2915D

Monthly Return - Use Tax on Imports

IVU - Sales Tax

10 December

PICO

Payment of Use Tax if Bonded Importers

IVU - Sales Tax

10 December

SC 2225

Monthly Return of Excise and payment

Imports

10 December

480.9A

Coupon Payment Withholding at Source - Services Rendered

Employer / Retention

15 December

480.36

Monthly Excise Tax Deposit Form pursuant to Act No. 154 of October 25, 2010

Income Tax

15 December

480.9

Coupon Payment Withholding at Source - Dividend Corporations

Employer / Retention

15 December

480.9

Coupon Payment Withholding at Source - Corporate Distributions

Employer / Retention

15 December

480.9

Coupon Payment Withholding at Source - Interest

Employer / Retention

15 December

480.9

Coupon Payment Withholding at Source - 10% Penalty Individual Retirement Accounts

Employer / Retention

15 December

480.9A

Coupon Payment Withholding at Source - Payment for Judicial Compensation and Settlement

Employer / Retention

15 December

480.31

Deposit Retained at Source Taxes to non-residents during the previous month

Employer / Retention

15 December

480.32

Deposit of Taxes on royalties deducted at source during the preceding month

Employer / Retention

15 December

499 R-1

Monthly deposit of Income Tax Withheld Employee during the previous month

Employer / Retention

15 December

480.9A

Coupon Payment Withholding at Source - Distributable Profit Corporation shareholders Individuals with calendar year

Income Tax

15 December

480.9A

Coupon Payment Withholding at Source - Estimated Tax on Net Income from Special Partnerships and Corporations with calendar year

Income Tax

15 December

480.E -1

Payment of the fourth installment of estimated tax - Corporations with calendar year

Income Tax

15 December

480.37

Estimated Tax Deposit Form - Net Income Attributable to Puerto Rico sources pursuant to Section 1123 (f) of the Puerto Rico Internal Revenue Code, as Amended - Fourth Installment- Calendar year corporate Taxpayers

Income Tax

15 December

480.E -1

Payment of the fourth installment of estimated tax - copyright Option 94 companies with calendar year

Income Tax

20 December

SC 2915A

Monthly Return of sales and use tax and payment

IVU - Sales Tax

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