Newsletter:

Alternative Procedure to Submit the Supplementary Information

03 December 2014

ALTERNATIVE PROCEDURE TO SUBMIT THE SUPPLEMENTARY INFORMATION

As reported in our December 2014 Issue 24 Tax Alert, on November 26, 2014, the Puerto Rico Treasury

Department (“PRTD”) published in Administrative Determination 14-28 (“AD 14-28”) the official deadline for submission of the Supplemental Information required under Act No. 163 of December 25, 2013. As the electronic system is not yet fully operational, AD 14-28 also establishes the temporary alternate procedures to follow when submitting the Supplemental Information required for the taxable year 2013.

In order to complete the filing for the year 2013, the PRTD established the following alternate procedure to electronically submit the Supplemental Information along with the auditor’s report signed by the CPA and with the Puerto Rico CPA’s State Society’s stamp.

Such alternate procedures indicate the CPA Auditor must access the link, through the PRTD’s “Colecturía Virtual”, i.e., Treasury’s Online Services, at www.hacienda. pr.gov, under the link titled “Supplemental Information of the Audited Financial Statement Filing Tool”.

As part of the Supplemental Information filing process, the CPA must submit the following information: 

  1. Taxpayer’s name and employer identification number
  2. Taxpayer’s email
  3. Auditor’s name and e-mail
  4. CPA Firm’s name
  5. CPA Firm’s or independent practitioner’s license number

Once the information is completed within the tool, the CPA Auditor must upload the file containing the Supplemental Information along with the opinion issued by the CPA who performed the audit. The tool only accepts documents in portable document format (“PDF”) not exceeding a size of 4 MB. This document must be identified as follows: “Taxpayer Name, Taxable Year 2013”. The CPA Auditor who submits the file to the PRTD will receive an email confirming the filing of the Supplemental Information. This email will have a unique confirmation number that will identify the information submitted electronically and will document its proper filing.

Deadline to submit the Supplemental Information: The tool for the electronic filing of the Supplemental Information is available starting December 1, 2014. Pursuant to Administrative Determination 14-17, the PRTD will provide a 60-day period from the date the Supplemental Information Filing System was available on the website of the PRTD, therefore, the deadline for the filing of the Supplemental Information will be January 29, 2015 for all tax years ended from December 31, 2013 to April 30, 2014, with further deadlines as detailed below:

  Tax Year Closing                                                                               Deadline for Supplemental Information

  • 12/3/13                                                                                                             1/29/15
  • 1/31/14                                                                                                             1/29/15
  • 2/28/14                                                                                                             1/29/15
  • 3/31/14                                                                                                             1/29/15
  • 4/30/14                                                                                                             1/29/15
  • 5/31/14                                                                                                             1/31/15
  • 6/30/14                                                                                                             2/28/15
  • 7/31/14                                                                                                             3/31/15
  • 8/31/14                                                                                                             4/30/15
  • 9/30/14                                                                                                             5/31/15
  • 10/31/14                                                                                                           6/30/15
  • 11/30/14                                                                                                           7/31/15
  • 12/31/14                                                                                                           8/31/15