Puerto Rico’s Department of State extends due date to file the 2020 corporate annual reports, pay limited liability company annual fee and request extensions

Local contact

EY Global

12 Apr 2021
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Puerto Rico

In Administrative Order 2021-02, the Puerto Rico Department of State extended the due date from 15 April 2021 to 17 May 2021 for filing the 2020 corporate annual reports, paying limited liability company (LLC) annual fees and requesting an extension of time to file the annual reports.

Entities that request an extension to file the corporate annual reports will have until 19 July 2021, to file the reports. LLCs, however, must still pay the LLC annual fee of $150 on or before 17 May 2021.

In addition, entities may request a second extension to file the annual reports on or before 19 July 2021. The second extension will extend the time to file the annual reports to on or before 20 September 2021. To benefit from this second extension, the interested party must have requested the first extension by the due date through the Registry of Corporations and Entities website and pay the corresponding $30 fee.

The reports, annual fees and extension requests must be filed through the Department of State’s Registry of Corporations and Entities.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Puerto Rico LLC, State and Local Taxation Group, San Juan
  • Rosa M. Rodríguez 
  • Pablo Hymovitz Cardona 
  • María T. Riollano 
  • Alberto J. Rossy 
  • Alexandra M. Pérez 
  • Carla J Diaz 
  • Karol I. Santiago 
  • Marcel Ramos 
  • Isabel Rivera 
  • Noeliz Suarez 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert