Second installment. As per Section 4042.(a) (2)(A), the second installment is due the last day of the natural month. SUT Large taxpayers and merchants with monthly sales tax deposits for the prior year in excess of $2,000.

(Electronic filing through SURI) Declaration of Imports. Non-bonded importers - filed and paid on the date of introduction of items. Bonded importers - filed on the date of introduction. Payment is extended to the 20th day of the month following the month of introduction

Monthly Municipal Return and payment.

(Electronic filing through SURI)Sales and Use Tax Monthly Return andpayment. (Includes Basic - SUT, Special 4%SUT, Exempt Sales, 6% reduced rate SUT andMarketplace Sales)

(Electronic filing) Deposit coupon of Income Tax Withheld on Royalties, for the month of April, paid to Non-residents under Section 6(k) of the Tax Incentives Act of 1998.

(Electronic filing on https://emueble.crimpr. net) 2021 Personal Property Tax Return (5% discount granted if estimated tax installments were paid and total liability is satisfied by the due date). (A 3-month automatic extension is available)

(Electronic filing) Employer’s Monthly Deposit of Income Tax Withheld from Employees for the month of April. If liability for the quarter is less than $2,500, no deposit is required.

First installment. Large taxpayers and merchants with monthly sales tax deposits for the prior year in excess of $2,000.

(Electronic filing) Deposit coupon of Income Tax Withheld at Source from Non-resident persons for the month of April in excess of $200

(Electronic filing on https://emueble.crimpr. net) 2021 - Fourth Installment.

(Electronic filing on https://ogpe.pr.gov/) – Exempt individuals that filed the Income Tax Return, Form 482.0, due on April 15, 2022.

Payment of Income Tax Withheld on dividends, partnerships distributions, interest and 10% penalty on IRA.

(Electronic filing through SURI) Quarterly Return of Tax Withheld on Payments for Services Rendered - Quarter ended 3/31/22.

Non-withholding agents sales made by mail or internet sales.

Second installment. Large taxpayers and merchants with monthly sales tax deposits for the prior year in excess of $2,000.

2021 P.R. Gift Informative Return, if the 3-month automatic extension was obtained.

(Electronic filing) Employer’s Quarterly Return of Income Tax Withheld - Quarter ended 3/31/22.

(Electronic filing through DTRH Portal) P.R. Unemployment Insurance and Disability Benefits - Quarter ended 3/31/22.

Full payment required in order to obtain the 5% statutory discount (a 6-month extension is available) date varies, subject to municipalities interpretation.

(Electronic filing through SURI) Sales and Use Tax Monthly Return and payment. (Includes Basic - SUT, Special 4% SUT, Exempt Sales, 6% reduced rate SUT and Marketplace Sales).

Monthly Municipal Return and payment.

(Electronic filing through SURI) Summary of Informative Returns 480.6C.

(Electronic filing) Employer’s Monthly Deposit of Income Tax Withheld from Employees for the month of March. If liability for the quarter is less than $2,500, no deposit is required.

Payment Voucher of Tax Withheld on Distributable Share of Owners of Pass-Through Entities (calendar year entities). First installment.

2021 P.R. Individual Income Tax Return (a 6-month automatic extension is available).

Chauffeur’s (and other employees’) Social Security- Quarterly payment. Last day to elect the 10% tax withholding on interest. Last day of payment of first installment of the Individual Income Tax Return for 2021 taxable year.

(Electronic filing through SURI) Informative Return Income Subject to Withholding - Non-resident.

2021 P.R. Composite Return Partners and Individual Members of Partnerships and Limited Liability Companies (a 6-month automatic extension is available).

Payment of Income Tax Withheld on dividends, partnerships distributions, interest and 10% penalty on IRA.

2021 P.R. Fiduciary Income Tax Return (Estate or Trust) (a 6-month automatic extension is available).