Tax Events
August 2023
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August 10
Electronic filing and payment through SURI of the Monthly Excise Tax Return (Form SC 2225).
August 15
Electronic payment through the Electronic Federal Tax Payment System (EFTPS) of Social Security and Medicare liabilities for the month of July 2023 (monthly depositors) (Form 941). Deposits for bi-weekly depositors vary depending on the payroll payment date.
Electronic deposit through SURI of 10%/6% of Income Tax Withheld from payments made during the month of July for services rendered.
Electronic deposit through SURI of the Employer’s Income Tax Withheld for the month of July (monthly depositors) (Form 499R-1B). (If liability for the quarter is less than $2,500, no monthly deposit is required). Deposits for bi-weekly depositors vary depending on the payroll payment date.
Electronic deposit through SURI of the 20%/ 29% Income Tax Withheld at source from Non-resident persons for the month of July in excess of $200 (Form 480.31).
Electronic deposit through SURI of Income Tax Withheld on royalties paid to Non-resident persons during the month of July (Form 480.32).
Electronic deposit through SURI of 4% monthly excise tax on foreign entities corresponding to the month of July.
Electronic deposit through SURI of tax withheld at source on dividends, partnership profit distributions, interest payments and 10% penalty on IRA withdrawals made during the month of July (Form 480.9).
Personal Property Estimated Tax Payment
• 2023- First Installment (Electronic filing through https://portal.crim360.com/)
Deposit of Estimated Tax Payment by Corporations and Pass-Through Entities (Partnerships, Special Partnerships and Corporation of Individuals) (electronic deposit through SURI online site):
• Fiscal Year Ending on April 30: Due First Installment
• Fiscal Year Ending on February 28: Due Second Installment
• Fiscal Year Ending on November 30: Due Third Installment
(Corporations only)
• Fiscal Year Ending on August 31: Due Fourth Installment
Personal Property Tax Return Form AS-29
• As per Administrative Order 2022-002 the electronic filing will be through https://portal.crim360.com/ If the 3-month automatic extension was obtained.
August 20 (Due August 21)
Electronic filing through SURI of the State Sales & Use Tax and Tax on Imports Monthly Return and payment (Form SC 2915) for the month of July. Due date for Bonded importers to remit payment, through Form SC 2915, of the tax on imports declared on Forms SC 2970.1 during the month of July.
Municipal Sales & Use Tax Monthly Return and payment for the month of July (depending on the municipality, electronic filing through municipality platform or electronic filing through Municipal Financing Corporation “COFIM” www.cofim. pr.gov, or paper filing).
Electronic deposit through www.fondopr.com of the 1st installment of Workmen’s Compensation Insurance for the 2023-2024 period (CFSE 693).
• Corporate Annual Report
Electronic Filing through the Puerto Rico Department of State website of the 2022 Corporate Annual Report, if the 60-day additional extension was obtained.
