Moratorium on Payment Plans

Considering the economic distress that COVID-19 impact might have in taxpayers, the Puerto Rico Treasury Department (Treasury) is allowing a moratorium on the actual payment plans executed with the agency, as established on Internal Revenue Circular Letter No. 20-20. Therefore, a taxpayer under a payment plan is a relief to make the payments for the period of March 16 to April 30, 2020 (“Moratorium Period”). Accordingly, fines, interest, and penalties will not be imposed for missed payments during such Moratorium Period.

If a notification is received imposing fines, interest or penalties, or in case of a direct debit made by the Treasury, a waiver of the amounts such imposed should be requested through SURI. Also, any automatically debited amount related to such fines, interest or penalties will be credited to any amount of tax currently due, or refunded, in case the taxpayer has no debt with the Treasury.

In the case of a taxpayer under a payment plan with automatic debit payments, the taxpayer can request through SURI that any debits be postponed after the Moratorium Period expired.

Furthermore, based on the above, the periods of the Payment Plan will be extended automatically for the time of the Moratorium Period.



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