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Additional Economic Measures Due to COVID-19 Emergency

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Additional Economic Measures Due to COVID-19 Emergency The Tax Advisor Special Bullen on Latest Tax News June 18, 2020 Alvarado Tax & Business Advisors LLC is a Limited Liability Company organized under the laws of Puerto Rico and is en- gaged in providing tax and business advisory services. We are a multi- disciplinary tax and business adviso- ry professional service firm, unen- cumbered by the constraints of association with an auditing firm, and the regulatory and disclosure rules of the Security and Exchange Commission. Backed up by years of unmatched Additional Economic Measures Due to hands-on experience in public accounting, government and COVID-19 Emergency corporate tax, our team of tax By: Denisse Galarza-Mora consultants has redefined the market by providing professional The Governor of Puerto Rico has just signed into law (Act 57-2020) a new package of tax and business advisory economic measures in response to the COVID-19 state of emergency. These economic services through our “top-heavy” measures were approved with the purpose of subsiding some of the current tax and structure, designed specifically to economic burdens merchants are currently experiencing in their businesses. We hereby provide high level tax consulting to summarize these measures and advise how they could be of use in your entity’s cash flow our clients on a more personalized and tax planning structures. basis. As you know, the Puerto Rico Treasury Department (“PRTD”) has issued several For information visit us at: publications allowing for the extension of due dates to file returns and renew licenses. It www.alvatax.com or contact also has authorized the temporary elimination of sales and use tax on items for resale and one of our Tax Professionals for an also the temporary elimination of the requirement to withhold income tax at source on appointment: services rendered. Act 57-2020 incorporates these provisions to the Puerto Rico Internal Revenue Code of 2011, as amended, but it also enacts new economic measures that may Ph. (787) 999-4400 serve as opportunities to the economic sector. Some of the additional economic measures E. [email protected] include: Alvarado Tax & Business Temporary elimination of the 4% sales and use tax on services between merchants and Advisors is part of Taxand, the designated professionals, commonly known as the B2B for the months of April, May World’s largest independent tax and June 2020. consulting organization. Elimination of the Agreed Upon Procedure Report requirement for taxable year 2019. Continues on Page 2 Additional Economic Measures… Merchants will likely experience a ABOUT THE AUTHOR Continued from Page 1 significant tax benefit with the elimination of the Agreed Upon Procedures Report. Denisse Galarza-Mora Enactment of a net operating loss This report was required to merchants to carryback program for taxpayers with deduct certain expenses for Alternative Denisse is a Senior Manager at volume of business that is less than Minimum Tax or Alternate Basic Tax Alvarado Tax & Business Advisors $10,000,000. The maximum carryback purposes, as applicable. With the and has over ten years of loss is $200,000 and the claim can elimination of this requirement for taxable experience in the corporate and generate a maximum overpayment of year 2019, merchants will be able to individual tax advisory areas with $50,000. deduct these expenses without having to various international and local analyze the cost benefit of hiring an auditor clients. She provides corporate for the issuance of this report. Elimination of the $500 Minimum and individual tax services for Tentative Contribution for taxable clients in the retail, manufacturing, year 2019. Also, the net operating loss carryback and service industries, among program represents an opportunity for other. taxpayers with unused losses to go back Municipal license tax volume of two taxable years and claim unused net business and income tax gross income With regards to the areas of operating losses caused by COVID-19 exclusion of emergency loan technical experience and emergency. forgiveness amounts as well as any consulting, Denisse has provided other subsidies received during sales and use tax consulting Our team can help you identify the tax COVID-19 emergency. services to various municipalities, measures that could maximize your entity’s governmental agencies and private tax savings. We will keep you updated as Automatic compliance with certain industry clients. She has assisted to additional guidance issued in this regard. eligibility requirements for benefits multiple corporate clients with the under the tax incentive acts for implementation of the recent taxable year 2020. changes to the Sales and Use Tax provisions, which provide for the *** Pursuant to the guidelines established collection and remittance of this Fast-track payment to government by The Puerto Rico Oversight, suppliers. tax. She has also assisted Management, and Economic Stability Act manufacturers and wholesalers in (“PROMESA”), all fiscal and economic obtaining sales tax waivers from Additional due date extension for the measures should be authorized and filing of the 2019 Income Tax Return the Puerto Rico Treasury approved by the Fiscal Oversight & Department to allow them to for flow-through entities. These Management Board for Puerto Rico entities must file their tax returns by continue buying and selling their (“FOMB”). As of the issuance of this goods without sales and use tax. July 15, 2020 or request a 6-month article, the FOMB has not certified or extension on such date. Denisse represents clients before expressed its approval for the economic the Puerto Rico Treasury measures enacted and summarized herein. ATBA Comments Department on income and sales Therefore, please take this into and use tax investigations and has consideration before implementing any of participated in the preparation of We expect the PRTD to issue guidance these measures in your business. that could clarify key aspects of the closing agreements and ruling implementation of these measures. For requests. example, Act 57-2020 establishes that the 4% B2B Sales and Use Tax on services will Denisse is member of the Puerto not be collected for the months of April, Rico Certified Public Accountants May and June 2020. Nonetheless, since the and has a Bachelor degree in Act was signed into law during the month Business Administration, major in of June, clarification would be necessary as Accounting and Finance from the to the tax that was already billed and/or University of Puerto Rico. collected by merchants during the months of April, May and a portion of the month of June. Some merchants might have already remitted this tax to the PRTD. Therefore, it is expected that the PRTD issues guidance as to how to proceed and if the tax should be reimbursed to We are Green. Are You? merchants that have already paid this tax. Please consider the environnment before printing this publication. Continues on Page 3 Additional Economic Measures… Key Contacts at Continued from Page 2 Alvarado Tax & Business Advisors LLC Juan A. Alvarado-Zayas, Esq., CPA Managing Member 787-620-7730 [email protected] Juan Zaragoza-Gómez, CPA Member 787-620-7740 [email protected] Felipe Mariani-Franco, CPA Member 787-620-7736 [email protected] Sandra Marie Torres- Martínez, CPA Member 787-620-7728 [email protected] Edgardo Sanabria-Valentín, CPA Member 787-999-3015 [email protected] Alvarado Tax & Business Carlos R. González-Martínez, Advisors LLC CPA Member 104 Acuarela Marginal Street 787-620-7739 Martinez Nadal Expressway [email protected] Guaynabo PR 00969 César De Jesús-Umpierre, PO Box 195598 CPA San Juan PR 00919-5598 Member 787-620-7734 T. 787.999.4400 [email protected] F. 787.999.4646 E. [email protected] Rosirma García-Rivera, CPA www.alvatax.com Member www.taxand.com 787-620-7733 [email protected] Tax Is Our Business® This publication supports Alvarado Tax & Business Advisors’ marketing of professional services. It is intended for information purposes only and should not be regarded as written advice or recommendation to undertake any position, tax related or otherwise. Readers should not consider the information contained in this publication to be complete, nor act solely on the basis of the material contain herein. Moreover, due to changing laws and associated authoritative literature, that information may not continue to apply to a reader's situation. Therefore, we encourage the readers to contact us or another qualified professional advisor to thoroughly evaluate their specific facts and circumstances; to determine if any information contained in this publication remains valid and; to discuss the potential application of such information to their particular situations. As provided in Department of Treasury Circular 230, this publication is not intended or written by Alvarado Tax & Business Advisors, to be used, and cannot be used, by a reader or any other person or entity for purposes of avoiding tax penalties that may be imposed on any taxpayer under the Internal Revenue Code. .
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