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Puerto Rico’s Treasury Department announces new monthly return for consolidated sales and use tax and tax on imports effective for the month of October and subsequent periods

New Form AS 2915.1, “Sales and Use Tax and Tax on Imports Monthly Return” (New SUT Monthly Return), which replaces both Form AS 2915.1D, “Tax on Imports on Monthly Return,” and Form AS 2915.1, “Sales and Use Tax Monthly Return.” Therefore, for the return corresponding to October 2021, merchants must file the New SUT Monthly Return on or before 22 November 2021. The SUT Monthly Return is filed electronically through the Internal Revenue Integrated System (SURI).

Source: EY

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