Puerto Rico (PR)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019

Notes

 
"Every corporation is required to file an annual corporation report with the Puerto Rico Department of State." (PwC: 2019).
 
DATA WARNING: Puerto Rico has not been reviewed by the Global Forum yet

Sources

http://taxsummaries.pwc.com/ID/Puerto-Rico-Corporate-Tax-administration
 
http://www.oslpr.org/download/en/2009/A-0164-2009.pdf
 
https://en.portal.santandertrade.com/establish-overseas/puerto-rico/business-environment
 
https://www.grantthornton.pr/globalassets/1.-member-firms/puerto-rico/publications/doing-business-in-puerto-rico.pdf