Last day to submit acceptance of PR Treasury’s proposed additional tax on tax audits via correspondence.
Deposit of 7% or 3% tax withheld from payments made during February for services rendered (Payment Voucher 480.9A).
Use Tax on Imports Monthly Returns (Form SC 2915 D) for the month of February. (Electronic Filing through SURI online site).
Monthly Excise Tax Return and Payment (Form SC 2225).
Deposit of 4% monthly excise tax in foreign entities (Form 480.36).
Deposit tax withheld at source during February on dividends, partnership profit distributions, interests, and 10% penalty on IRA (Form 480.9).
Deposit of 29% tax withheld at source on payments made to a foreign person during February (Form 480.31), but only if withholding in excess of $200.
FICA and Income Tax Withholding Deposits, monthly depositors, for the month of February.
Deposit of Estimated Income Tax by Corporations, LLC’s Partnerships, Special Partnerships and Corporations of Individuals under the 2011 Codes (voucher 480. E-1):
Fiscal year Installments:
- March 31, 2018 - 4th Installment
- June 30, 2018 - 3rd Installment
- September 30, 2018 - 2nd Installment
- November 30, 2018 - 1st Installment
US Return on Partnership Income for calendar year 2017 or request automatic 6-month extension using Form 7004.
Form 3520-A, US Annual Information Return of Foreign Trust with a U.S. Owner or request automatic 6-months extension using Form 7004.
P.R. Informative Income Tax Return Pass-Through Entity (Partnership, Special Partnership and Corporation of Individuals) (calendar year pass-through), for calendar year 2017 using Form 480.20 (EC); or request 3-month automatic extension to file using Form SC 2644.
PR Revocable Trust or Grantor Trust Informative Income Tax Return for calendar year 2017 Form 480.80(F), or request 3-month automatic extension to file using Form SC 2644.
Bi-monthly Sales and Use Tax Estimated Payments for those who are regarded as a “Large Taxpayer” pursuant to PR IRC Section 1010.01(a)(35); and whose average monthly SUT deposited during the previous calendar year exceeded $2,000.
Sales and Use Tax Monthly Return (Form SC 2915) for the month of February.
Affirmative Declaration of Transactional Amounts for applicable requests or extensions of credits approved by the “financial business” during the month of February.
PR Informative returns to partners, shareholders, or owners of calendar year flow through entities, Form 480.60 (EC) and/or request 30 days’ extension to file, using Form SC 2644.1
Supplemental Schedules required pursuant to Act 163 of 2014 for applicable taxpayers with years ended July 31, 2017.