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Puerto Rico – New Names Of Import Related Forms Announced

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SALT Report 3518 – The Commonwealth of Puerto Rico has announced the updated names of two forms related to Sales and Use Tax.  The intent of the amendments are to avoid confusion among merchants and importers when completing these forms.

  • Form AS 2970.1
    • Previous Name: Declaration of Imports for Use
    • Revised Name: Declaration of Imports
  • Form AS 2915.1
    • Previous Name: Use Tax on Imports Monthly Returns
    • Revised Name: Tax on Imports Monthly Return

For Further Information:

PR Tax Policy Informative Bulletin No. 14-02 (“BI PC 14-02”)


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