1. Deadlines for submission and payment of the following tax obligations are extended until 7/29/2020:

• Corporate Entities Income Tax (IR-2).
• Corporate Asset Tax’s first installment with a closing date of December 31.
• Related-Party Transfer Pricing Affidavit (DIOR) with a closing date of December 31.
• Individual Persons and Undivided Estate Income Tax (IR-1).
• Income Tax Affidavit for natural persons with sole proprietorships.
• 1st installment on assets tax for natural persons with sole proprietorships.
• Information affidavit for nonprofit institutions with a closing date of December 31.
• Affidavit and payment of the 1st installment for taxpayers under the Simplified Taxation Regime (RST), in all of its forms.

2. Taxpayers, including corporate entities or individuals with sole proprietorships, are exempt from payment of Income Tax advances for the June 2020 fiscal period, with due date 7/15/2020. This provision does not apply for large taxpayers who remain operating.

3. Taxpayers with December tax year closings who have not yet filed the IR-2 affidavit will be required to pay the previous month’s advance, regardless of any partial reductions that may have been authorized.