The Puerto Rico Treasury Department (PRTD) has extended (Circular Letter (CL) 21-07) the due date from 15 March 2021 to 15 April 2021 for pass-through entities that are partnerships, special partnerships or corporations of individuals to file their calendar tax year 2020 income tax returns.
Generally, pass-through entities must file the Return for Pass-through Entities no later than the 15th day of the third month following the close of the tax year (15 March in the case of calendar-year-e…