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TAX ALERT
Year 2015, Issue #2
NEW DEADLINE TO SUBMIT “SUPPLEMENTARY SCHEDULES”
Highlights:
“...the deadline for filing the
Supplementary Schedules
was extended to February 27,
2015…”
Reminders & Due Dates:
 February 2, 2015 -
Employer Quarterly
Returns & Forms W2
Act 163-2013 requires the submission of Supplementary Schedules to the Financial
Statements for all the taxable years beginning after December 31, 2012. In 2014, the
Treasury Department issued Administrative Determination 14-06 which states that the
filing of the Supplementary Schedules should be on the last day of the month following
the due date of the Company’s Income Tax Return.
On November 26, 2014 the Treasury Department issued Administrative Determination
14-28 to establish the date for electronically filing of the 2013 Supplementary Schedules.
The deadline for filing electronically was January 29, 2015.
Recently, the Puerto Rico Treasury Department (“PRTD”) issued a new Administrative
Determination 15-02 with the purpose of informing all taxpayers that the deadline for
filing the Supplementary Schedules was extended to February 27, 2015.
 February 10, 2015 –
Deposit of income tax
withheld on payments for
services rendered.
 February 10, 2015 -
Monthly Declaration of
Imports
 February 16, 2015 -
Deposit of income tax
withheld on salaries of
those employers classified
as monthly depositors.
 February 20, 2015 -
Monthly Sales & Use Tax
Return.
The deadline for filing the Supplementary Schedules for following years will continue to
be the last day of the month following the due date of the Company’s Income Tax Return.
Here at RSM ROC & Company we are available to assist you with any inquiry that you
may have regarding this issue. If you have any questions or comments related to the
content of this Tax Alert, please feel free to contact your Tax Advisor at RSM ROC &
Company.
January
2015
San Roberto Street # 1000
Reparto Loyola
San Juan, PR 00926
PO Box 10528
San Juan, PR 00922-0528
787-751-6164
787-751-6865
www.rocpr.net
[email protected]