Puerto Rico Introduces Consolidated Monthly Return for Sales and Use Tax and Import Tax

The Puerto Rico Treasury Department has published Internal Revenue Informative Bulletin No. 21-08, which announces the introduction of a new consolidated monthly return for Sales and Use Tax (SUT) and Tax on Imports. The consolidated return has been introduced to simplify the filing process. Up to the September 2021 monthly period, the separate Tax on Imports Monthly Return (Form AS 2915.1D) and the Sales and Use Tax Monthly Return (Form AS 2915.1) are to be used. From the October 2021 perio…