Tax Events

June 2022

SunMonTueWedThuFriSat
   1234
567891011
12131415161718
19202122232425
2627282930  

June 10

  • Electronic filing and payment through SURI of Monthly Excise Tax Return (Form SC 2225)

June 15

  • Electronic payment through the Electronic Federal Tax Payment System (EFTPS) of Social Security and Medicare liabilities for the month of May (monthly depositors) (Form 941). Deposits for bi-weekly depositors vary depending on the payroll payment date.
  • Electronic deposit through SURI of 10% or 6% of Income Tax Withheld from payments made during May for Services rendered.
  • Electronic deposit through SURI of the Employer’s Income Tax Withheld for the month of May (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 first installment for the biweekly Sales & Use Tax from June for large taxpayers and merchants with average monthly sales tax deposits for the previous calendar year in excess of $2,000.
  • Electronic deposit through SURI of the 20% or 29% Income Tax Withheld from payments to Non-residents persons in excess of $200 during the month of May (Form 480.31)
  • Electronic deposit through SURI of Income Tax Withheld from royalties paid to Non-residents during the month of May.
  • Electronic deposit through SURI of 4% monthly excise tax on foreign entities corresponding to- the month of May.
  • Electronic deposit through SURI of tax withheld on dividends, partnership profit distributions, interests and 10% penalty on IRA during the month of May.
  • Paper filing of 2021 Exempt Businesses Income Tax Return (Form 480.30(II)) for calendar year corporations (a 6-month extension is available).
  • Paper filing of 2021 P.R. Informative Return for Income Tax Exempt Organizations (Form 480.7(OE)) for calendar year corporations (a 6-month extension is available).
  • PR Individual and Calendar Year Corporations Estimated Income Tax Payment for 2022 – Second Installment (Electronic deposit through SURI).
  • US Individual and Calendar Year Corporations Estimated Income Tax Payment for 2022 – Second Installment (for individuals, Form 1040-ES).

June 20

  • 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 May.
  • Municipal Sales & Use Tax Monthly Return and Payment for the month of May (depending on the municipality, electronic filing through municipality platform or electronic filing through Municipal Financing Corporation “COFIM” www.cofim.pr.gov, or paper filing).

June 27

  • Electronic Filing through the Puerto Rico Department of State website of the 2021 Corporate Annual Report, if the 60-day extension was obtained (a 60-day additional extension is available).

June 30

  • Electronic deposit through SURI of the second installment for the biweekly Sales & Use Tax from June for large taxpayers and merchants with average monthly sales tax deposits for the previous calendar year in excess of $2,000.
Scroll to Top