Section 1062.03 (j) of the Puerto Rico Internal Revenue Code, as amended, establishes that every payer shall be obliged to submit, no later than February 28 of the following year, an informative return stating the total amount paid and the tax withheld during the previous calendar year and the name, address, account number of the recipient of such payments.
In the case of providers that have identified a discrepancy in the information reflected in their information return for taxable year 2020, please access the following link and complete the information requested for the management and correction of your information return.
