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Puerto Rico’s new tax credit management system will be available beginning 18 January 2023

|Tax Alerts, Information Reporting, Legis ...|Puerto Rico
Puerto Rico

  • Taxpayers must register tax credits authorized on or after 1 January 2023, in the tax credit management system.

  • Taxpayers must use any tax credits authorized before that date within three years of the implementation date.

In Administrative Determination (AD) 2022-11, the Puerto Rico Treasury Department (PRTD) announced that its new tax credit management system, established by Act 52-2022, will be available in the Internal Revenue Unified System (SURI) beginning 18 January 2023. (For more informati…

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